Section 97 Puducherry GST Act 2017 Archives - Tax Heal https://www.taxheal.com/tag/section-97-puducherry-gst-act-2017 Complete Guide for Income Tax and GST in India Mon, 03 Jul 2017 22:31:01 +0000 en-US hourly 1 https://wordpress.org/?v=7.1.2 Section 97 Puducherry GST Act 2017 : Application for advance ruling https://www.taxheal.com/section-97-puducherry-gst-act-2017.html https://www.taxheal.com/section-97-puducherry-gst-act-2017.html#respond Mon, 03 Jul 2017 22:31:01 +0000 http://taxheal.com/?p=35033 Section 97 Puducherry GST Act 2017 [ Section 97 of Puducherry GST Act 2017 explains Application for 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… Read More »

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[ Section 97 of Puducherry GST Act 2017 explains Application for 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.

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