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<h1>Advance Ruling Process Under Tamil Nadu GST Act 2017: Section 97 Details Requirements for Seeking Tax Clarifications</h1> Under the Tamil Nadu Goods and Services Tax Act, 2017, Section 97 outlines the process for obtaining an advance ruling. Applicants may submit a request in a prescribed form and manner, accompanied by a fee, to seek clarity on specific questions. These questions may involve the classification of goods or services, applicability of notifications, determination of supply time and value, input tax credit admissibility, tax liability, registration requirements, or whether certain actions constitute a supply of goods or services.