Question 14 – Draft-Bills-Reports – Advance Ruling – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 14 – Q 14. What is the procedure for obtaining Advance Ruling? Ans. Section 97 and 98 deals with procedure for obtaining advance ruling. Section 97 provides that the applicant desirous of obtaining advance ruling should make application to AAR in a prescribed form and manner. The format of the form and the detailed procedure for making application will be prescribed in the Rules. Section 98
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