Application for advance ruling
Commencement. 22nd June, 2017 for sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 1st July, 2017 for sections 6 to 9, 11 to 21, 31 to 41, 42 (except proviso to sub-section (9) of S 42), 43 (except proviso to subsection (9) of S 43), 44 to 50, 53 to 138, 140 to 163, 165 to 174.
Section 97 of the Central Goods and Services Tax Act, 2017 deals with application for advance ruling. 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. The Act was enacted on 12 Apr 2017.
(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;
(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.
Section 97, The Central Goods and Services Tax Act, 2017 (Act 12 of 2017).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Judgments citing this section
These may be obiter dicta or a precedent, for you to study. These are the judgments where this section is quoted.
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… that in order to confirm whether the petitioner was rightly discharging its tax liability on royalty paid to the Government under 'RCM' at the rate of 5% by classifying the same under residual entry of serial no. 17 of Notification No. 11 of 2017, the petitioner filed an application for advance ruling under Section 97 of the Central Goods and Services Tax Act, 2017 (in short 'CGST Act') and Section 97 of the Bihar Goods and Services Tax Act, 2017 (in short 'BGST Act'). The Advance Ruling Authority opined vide order as contained in Memo No. 1517 dated 29.09.2020 that the service received by the …
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… that in order to confirm whether the petitioner was rightly discharging its tax liability on royalty paid to the Government under 'RCM' at the rate of 5% by classifying the same under residual entry of serial no. 17 of Notification No. 11 of 2017, the petitioner filed an application for advance ruling under Section 97 of the Central Goods and Services Tax Act, 2017 (in short 'CGST Act') and Section 97 of the Bihar Goods and Services Tax Act, 2017 (in short 'BGST Act'). The Advance Ruling Authority opined vide order as contained in Memo No. 1517 dated 29.09.2020 that the service received by the …
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… that in order to confirm whether the petitioner was rightly discharging its tax liability on royalty paid to the Government under 'RCM' at the rate of 5% by classifying the same under residual entry of serial no. 17 of Notification No. 11 of 2017, the petitioner filed an application for advance ruling under Section 97 of the Central Goods and Services Tax Act, 2017 (in short 'CGST Act') and Section 97 of the Bihar Goods and Services Tax Act, 2017 (in short 'BGST Act'). The Advance Ruling Authority opined vide order as contained in Memo No. 1517 dated 29.09.2020 that the service received by the …
Made under this section, and citing it
2 instruments state that it was made under this provision — the power to make it comes from here, so a change to any of them changes what this section requires in practice. Newest first.
Another 1 instrument names this provision in its title or its text without being made under it.
Questions about Section 97
What does Section 97 of the Central Goods and Services Tax Act deal with?
Section 97 of the Central Goods and Services Tax Act is headed "Application for advance ruling". 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.
How do I find court cases under Section 97 of the Central Goods and Services Tax Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Act 97, section 97 CGST Act, section 97 of the Central Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 97 of the Central Goods and Services Tax Act, and has it changed?
5 other provisions in this corpus refer back to it. The rules and notifications made under it are where it actually bites, and there are 2: most recently Notification No- 81/2020-Central Tax dated 10.11.2020 (2020), then Notification No. 01/2020 -Central Tax dated 01.01.2020 (2020).
When was Section 97 of the Central Goods and Services Tax Act enacted?
Section 97 of the Central Goods and Services Tax Act, cited as CGST Act 97, was enacted on 12 Apr 2017 as Act 12 of 2017. It is in force as at the date shown on this page.
Other sections of this Act
- 2. Definitions5109 words
- 142. Miscellaneous transitional provisions1966 words
- 140. Transitional arrangements for input tax credit1883 words
- 54. Refund of tax1858 words
- 110. President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc1647 words
- 74A. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onward1299 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 17 Oct 2026. This page is not a substitute for legal advice.