Section 97: How to Apply for Advance Ruling on GST Matters Like Tax Liability and Input Credit Eligibility.

Under the Andhra Pradesh Goods and Services Tax Act, 2017, Section 97 outlines the process for applying for an advance ruling. Applicants seeking an advance ruling must submit an application in a prescribed form with the required fee, specifying the question for the ruling. The questions may pertain to classification of goods or services, applicability of notifications, determination of supply time and value, input tax credit eligibility, tax liability, registration requirements, or whether certain actions constitute a supply of goods or services.

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