Bare ActsThe Manipur Goods and Services Tax Act, 2017

Section 97

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

· (1) An applkanNiesirousof ?btainfug ari a?vance ruling Applicationfor advance under this CHaptetma·yririili''an applicatiQnin such tilling. form and manner and accompaniedby such fee as may be1prescribed,stating.the4Uesliononwhich the advance nwng is soughttir, 106 (2) The question on wHith'1theadvahce ruling is sought under this Act. slillltWfh'?bf, - (a) classification of any goodsor services or both; (b) ·, -applicab?ia notifi.ution ·Issued under the provisions of this Act; ''.' - - ::':JP'· 'J? {\'-.. : ? . ,-?"_:[?-:;,:- . '• (c) determination of??- ?4 value.9fsupRlr, gf goods Ofservices or??; · " · · · f>i(d)admissibility'of inputtax ?t of tax paid or deeined1foHave been paid;" . ':.' . . .. •.. . ,J . . ; r --?-· (e) determination of the liabilityto pay tax on any ·; go9ds'orserricea or both; (f) ?heiti?applicantis required to be registered; (g) ·· whether any particulaf.thingdone·bythe applicant with respect to any goods or services' or both amdunts to or results in a supply of goods or services or both, within the meaning of that term. ; ;!_ .. :)

Section 97 – The Manipur Goods and Services Tax Act, 2017 | DailyLaw.ai