Section 97 – GST – States – ADVANCE RULING – Goa Goods and Services Tax Act, 2017 – Act-Rules – 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 services or both;
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