{
    "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"
}