Rule 104
Form and manner of application to the Authority for Advance Ruling
GST
Advance Ruling
Rule 104 of Central Goods and Services Tax Rules, 2017
104. Form and manner of application to the Authority for Advance Ruling.-
(1) An application for obtaining an advance ruling under sub-section (1) of section 97 shall be made on the common portal in FORM GST ARA-01 and shall be accompanied by a fee of five thousand rupees, to be deposited in the manner specified in section 49.
(2)
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