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of <h1>Advance Rulings Under Section 97: Clarify GST Tax Obligations on Goods, Services, and Supply Actions with Prescribed Form and Fee.</h1> Under Section 97 of the Haryana Goods and Services Tax Act, 2017, individuals or entities can apply for an advance ruling by submitting a prescribed form with a fee. The advance ruling can address questions on the classification of goods or services, applicability of notifications, determination of supply time and value, input tax credit eligibility, tax liability, registration requirements, and whether specific actions constitute a supply of goods or services. This process helps applicants clarify their tax obligations under the GST framework.
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