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of <h1>Advance Ruling Application Process Under Section 97 of Delhi GST Act 2017: Key Areas and Requirements Explained</h1> Under Section 97 of the Delhi Goods and Services Tax Act, 2017, an applicant seeking an advance ruling must submit an application in the prescribed form and manner, accompanied by the required fee. The advance ruling can address issues such as the classification of goods or services, applicability of notifications, determination of supply time and value, admissibility of input tax credit, tax liability, registration requirements, and whether specific actions constitute a supply of goods or services.
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