Section 97 Gujarat GST Act 2017
( Section 97 Gujarat 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. |
Gujarat GST Act 2017
Gujarat GST Rules 2017
Gujarat GST Notifications
Gujarat GST Rates Notifications
Gujarat GST Bill 2017
Related Topic on GST
Topic | Click Link |
GST Acts | Central GST Act and States GST Acts |
GST Rules | GST Rules |
GST Forms | GST Forms |
GST Rates | GST Rates |
GST Notifications | GST Act Notifications |
GST Circulars | GST Circulars |
GST Judgments | GST Judgments |
GST Press Release | GST Press Release |
GST Books | Best Books on GST in India |
GST Commentary | Topic wise Commentary on GST Act of India |
GST You Tube Channel | TaxHeal You Tube Channel |
GST Online Course | Join GST online Course |
GST History | GST History and Background Material |