Which are the matters enumerated in Section 97 for which advance ruling can be sought?

Question 2 – Draft-Bills-Reports – Advance Ruling – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 2 – Q 2. Which are the matters enumerated in Section 97 for which advance ruling can be sought? Ans. Advance Ruling can be sought for the following matters: (a) classification of any goods or services under the Act; (b) applicability of a notification issued under provisions of the Act having a bearing on the rate of tax; (c) the principles to be adopted for the purposes of determi

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