Section 97 – Acts – ADVANCE RULING – CENTRAL GOODS AND SERVICES TAX ACT, 2017 – Section 97 – Application for advance ruling. 97. (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 servi
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