Section 97 of CGST Act, 2017 – Application for Advance Ruling
Section 97 of CGST Act, 2017 – Application for Advance Ruling Act: Central Goods and Services Tax Act, 2017 Chapter: XVII – Advance Ruling Section Covered: Section 97 Effective From: 01st July 2017 🔎 Introduction Section 97 of the CGST Act, 2017 provides the procedure for making an application to the Authority for Advance Ruling (AAR). It specifies: • Who can apply • The manner of application • The questions on which advance ruling can be sought This section is crucial because it defines the jurisdictional limits of the Advance Ruling Authority. 📜 Bare Provision – Section 97 (1) Application An applicant desirous of obtaining an advance ruling may make an application in such form and manner and accompanied by such fee as may be prescribed, stating the question on which the advance ruling is sought. (2) Questions on Which Advance Ruling Can Be Sought The question on which advance ruling is sought shall be in respect of: (a) Classification of any goods or s...