LEGAL PROVISIONS

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.... Act, 2017, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant. 3.2. Section 96 of the CGST Act, 2017 provides that the Authority for advance ruling constituted under the provisions of a State Goods and Services Tax Act or Union Territory Goods and Services Tax Act, shall be deemed to be the Authority for advance ruling in respect....

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....goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term. 3.4. Section 98 of the CGST Act, 2017 stipulates the procedure to be adopted by the AAR on receipt of the application. The procedure in detail is explained in the later part of this Chapter. 3.5. Section 99 of the CGST Act, 2017 states that for the purpose of CGST Act, 2017,....

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....ut tax credit then the applicant or the appellant has to be given an opportunity of being heard. 3.8. Section 103 of the CGST Act, 2017 stipulates that the advance ruling ordered by the Authority or the Appellate Authority shall be binding only on the applicant and the concerned officer, unless the law, facts or circumstances supporting the original advance ruling have changed. 3.9. Section 104 ....