Section 97 of GST Act: Application for advance ruling

Amended and updated notes on section 97 of CGST Act, 2017. Detail discussion on provisions and rules related to application for advance ruling.

Amended and updated notes on section 97 of CGST Act, 2017. Detail discussion on provisions and rules related to application for advance ruling.

Chapter XVII (Sections 95106) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to advance ruling. Section 97 of CGST 2017 provides for application for advance ruling.

Recently, we have discussed in detail section 96 (Authority for advance ruling) of CGST Act 2017. Today, we learn the provisions of section 97 of Central GST Act 2017.

Section 97 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. This notification was come into force from 1st July, 2017 i.e. the commencement date of section 97 is 1-7-2017.

Name of ActThe Central Goods and Services Tax Act 2017
Enacted byParliament of India
Administered byCentral Board of Indirect Taxes & Customs
Governing bodyGST Council
Number of Chapters21
Number of Sections174
You are reading:
Chapter No.XVII
Chapter NameAdvance Ruling
Section No.97
Section NameApplication for advance ruling
Updated 2024 EditionGST Law Book PDF

Relevant Rules and Forms for GST Section 97:

  • Rule 104: Form and manner of application to the Authority for Advance Ruling
    • FORM GST ARA-01: Application Form for Advance Ruling
  • Rule 107A: Manual filing and processing

Section 97 of Central GST – Application for advance ruling1

Section 97 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017.

Section 97(1) of CGST Act

Section 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.

Section 97(2) of CGST Act

Section 97(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;
  • (b) applicability of a notification issued under the provisions of this Act;
  • (c) determination of time and value of supply of goods or services or both;
  • (d) admissibility of input tax credit of tax paid or deemed to have been paid;
  • (e) determination of the liability to pay tax on any goods or services or both;
  • (f) whether applicant is required to be registered;
  • (g) whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term.
  1. Section 97 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. ↩︎


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