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.
Procedure on receipt of application.-
Section 97 • THE ASSAM GOODS AND SERVICES TAX ACT, 2017
Section 97.(1). 1
assam-goods-and-services-tax-act-2017-sec-97.json
•
Section 97
{
"act_title": "THE ASSAM GOODS AND SERVICES TAX ACT, 2017",
"act_slug": "assam-goods-and-services-tax-act-2017",
"section_label": "Section",
"section": {
"number": "97",
"title": "Section 97.(1). 1",
"chapter": null,
"content": "An applicant desirous of obtaining an advance ruling under this \nChapter may make an application in such form and manner and \naccompanied by such fee as may be prescribed, stating the question \non which the advance ruling is sought. \n(2) The question on which the advance ruling is sought under this Act, \nshall be in respect of, - \n(a) classification of any goods or services or both; \n(b) applicability of a notification issued under the provisions of this \nAct; \n(c) determination of time and value of supply of goods or services or \nboth; \n(d) admissibility of input tax credit of tax paid or deemed to have \nbeen paid; \n(e) determination of the liability to pay tax on any goods or services \nor both; \n(f) whether applicant is required to be registered; \n(g) whether any particular thing done by the applicant with respect \nto any goods or services or both amounts to or results in a supply of \ngoods or services or both, within the meaning of that term. \nProcedure on receipt of application.-",
"footnote": "",
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"sort_order": 930
},
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}