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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Applying for Advance Ruling Under Section 97 of Uttarakhand GST Act: Key Issues and Procedures Explained.</h1> Under Section 97 of the Uttarakhand Goods and Services Tax Act, 2017, individuals seeking an advance ruling can apply in a prescribed form with a requisite fee. The advance ruling can address issues such as 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 certain actions constitute a supply of goods or services.