Bare ActsThe ARUNACHAL PRADESH GOODS AND SERVICES TAX ACT, 2017

Section 97

Amendment status not verified — confirm the current text below against the official source.

(l ) An opplicont desirous ofobtoining on odvonce ruling under this Chopter moy moke on opplicotion in such form ond monner ond occomponied by such lee os moy be prescribed, stoting the question on which the odvonce ruling is sought. (2) The question on which the odvonce ruling is sought under this Act, sholl be in respect of, - (o) clossificotion of ony goods or services or both ; (b) opplicobility of o notificotion issued under the provisions of this Act ; (c) determinotion of time ond volue of supply of goods or services or both ; Applicotion for odvonce ruling. 21t (d) odmissibility o{ input tox credit o{ tox poid or deemed to hove been poid ; (e) determinotion of the liobility to poy tox on ony goods or services or both ; (f) whether opplicont is required to be registered ; (g) whether ony porticulor thing done by the opplicont with respect to ony goods or services or both omounts to or results in o supply of goods or services or both, within the meoning of thot term.

Section 97 – The ARUNACHAL PRADESH GOODS AND SERVICES TAX ACT, 2017 | DailyLaw.ai