INTRODUCTION: ADVANCE RULING MECHANISM IN GST

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....sions of the CGST Act, 2017 and CGST Rules, 2017. 1.2. The provisions of CGST Act, 2017 and CGST Rules, 2017 relevant to this Chapter, are as under - Sr. No. Sections / Rules Provision pertaining to 1. Section 95 Definitions of Advance Ruling 2. Section 96 Authority for Advance Ruling 3. Section 97 Application for Advance Ruling 4. Section 98 Procedure on receipt of application 5.....