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of <h1>Advance Ruling Under Section 97 GST Act: Clarify Goods/Services Classification, Tax Liability, Input Credit, and Registration Needs.</h1> Under Section 97 of the Gujarat Goods and Services Tax Act, 2017, applicants can seek an advance ruling by submitting an application in a prescribed form with the required fee. The ruling can address questions regarding the classification of goods or services, applicability of notifications, determination of supply time and value, input tax credit admissibility, tax liability, registration requirements, and whether specific actions constitute a supply of goods or services.
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