Section 97 Chhattishgarh GST Act 2017 : Application for advance ruling

By | July 31, 2017
Print Friendly, PDF & Email
(Last Updated On: July 31, 2017)

 Section 97 Chhattishgarh GST Act 2017

( Section 97 Chhattishgarh GST Act 2017 explains Application for advance ruling and is Covered in CHAPTER XVII : ADVANCE RULING  )

Application for advance ruling

97. (1) An applicant desirous of obtaining an advance ruling under this Chapter 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) The question on which the advance ruling is sought under this Act, shall be in respect of, –

(a)classification of any goods or services or both;
(b)applicability of a notification issued under the provisions of this Act;
(c)determination of time and value of supply of goods or services or both;
(d)admissibility of input tax credit of tax paid or deemed to have been paid;
(e)determination of the liability to pay tax on any goods or services or both;
(f)whether applicant is required to be registered;
(g)whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term

 Chhattishgarh GST Act 2017

Chhattishgarh GST Rules 2017

Chhattishgarh GST Act Notifications

Chhattishgarh GST Rate Notifications

Chhattishgarh GST Bill 2017 

Related Topic on GST

TopicClick Link
GST Acts Central GST Act and States GST Acts
GST RulesGST Rules
 GST FormsGST Forms
GST RatesGST Rates
GST NotificationsGST Act Notifications
GST CircularsGST Circulars
 GST JudgmentsGST Judgments
GST Press ReleaseGST Press Release
GST BooksBest Books on GST in India
GST CommentaryTopic wise Commentary on GST Act of India
GST You Tube ChannelTaxHeal You Tube Channel
GST Online CourseJoin GST online Course
GST HistoryGST History and Background Material
Direct Taxes Ready Reckoner
Service Tax Ready Reckoner
Company Law Ready Reckoner
tax deduction at source

Leave a Reply

Your email address will not be published. Required fields are marked *