(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.
Section 97 • The Goa Goods and Services Tax Act, 2017
97. Application for advance ruling.
the-goa-goods-and-services-tax-act-2017-sec-97.json
•
Section 97
{
"act_title": "The Goa Goods and Services Tax Act, 2017",
"act_slug": "the-goa-goods-and-services-tax-act-2017",
"section_label": "Section",
"section": {
"number": "97",
"title": "97. Application for advance ruling.",
"chapter": null,
"content": "(a) classification of any goods or services or both;\n(b) applicability of a notification issued under the provisions of this Act;\n(c) determination of time and value of supply of goods or services or both;\n(d) admissibility of input tax credit of tax paid or deemed to have been paid;\n(e) determination of the liability to pay tax on any goods or services or both;\n(f) whether applicant is required to be registered;\n(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.",
"footnote": "",
"is_definition": false,
"sort_order": 96
},
"prev_section": "96",
"next_section": "98"
}