Section 97. Application for advance ruling.-
(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.
