Procedure on receipt of application
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 98 of the Central Goods and Services Tax Act, 2017 deals with procedure on receipt of application. On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the concerned officer and, if necessary, call upon him to furnish the relevant records: Provided that where any records have been called for by the Authority in any case, such records shall, as soon as possible The Act was enacted on 12 Apr 2017.
(1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the concerned officer and, if necessary, call upon him to furnish the relevant records:
Provided that where any records have been called for by the Authority in any case, such records shall, as soon as possible, be returned to the said concerned officer.
(2) The Authority may, after examining the application and the records called for and after hearing the applicant or his authorised representative and the concerned officer or his authorised representative, by order, either admit or reject the application:
Provided that the Authority shall not admit the application where the question raised in the application is already pending or decided in any proceedings in the case of an applicant under any of the provisions of this Act:
Provided further that no application shall be rejected under this sub-section unless an opportunity of hearing has been given to the applicant:
Provided also that where the application is rejected, the reasons for such rejection shall be specified in the order.
(3) A copy of every order made under sub-section (2) shall be sent to the applicant and to the concerned officer.
(4) Where an application is admitted under sub-section (2), the Authority shall, after examining such further material as may be placed before it by the applicant or obtained by the Authority and after providing an opportunity of being heard to the applicant or his authorised representative as well as to the concerned officer or his authorised representative, pronounce its advance ruling on the question specified in the application.
(5) Where the members of the Authority differ on any question on which the advance ruling is sought, they shall state the point or points on which they differ and make a reference to the Appellate Authority for hearing and decision on such question.
(6) The Authority shall pronounce its advance ruling in writing within ninety days from the date of receipt of application.
(7) A copy of the advance ruling pronounced by the Authority duly signed by the members and certified in such manner as may be prescribed shall be sent to the applicant, the concerned officer and the jurisdictional officer after such pronouncement.
Section 98, 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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… to be mentioned that being aggrieved by the order of the Advance Ruling Authority, the petitioner preferred a writ application being CWJC No. 3286 of 2021 in which the following reliefs were prayed for:- > "i) the order dated 17.09.2020 (as contained in Annexure -1) passed by the respondent no.1 and 2 under section 98 of the Central Goods and Services Tax Act 2017 (hereinafter called the CGST Act) and Bihar Goods and Services Tax Act, 2017 (hereinafter called BGST Act) classifying mining activity in the nature of licensing services for the right to use minerals including its exploration and evaluation taxable at the rate of 9% …
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… to be mentioned that being aggrieved by the order of the Advance Ruling Authority, the petitioner preferred a writ application being CWJC No. 3286 of 2021 in which the following reliefs were prayed for:- > "i) the order dated 17.09.2020 (as contained in Annexure -1) passed by the respondent no.1 and 2 under section 98 of the Central Goods and Services Tax Act 2017 (hereinafter called the CGST Act) and Bihar Goods and Services Tax Act, 2017 (hereinafter called BGST Act) classifying mining activity in the nature of licensing services for the right to use minerals including its exploration and evaluation taxable at the rate of 9% …
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… to be mentioned that being aggrieved by the order of the Advance Ruling Authority, the petitioner preferred a writ application being CWJC No. 3286 of 2021 in which the following reliefs were prayed for:- > "i) the order dated 17.09.2020 (as contained in Annexure -1) passed by the respondent no.1 and 2 under section 98 of the Central Goods and Services Tax Act 2017 (hereinafter called the CGST Act) and Bihar Goods and Services Tax Act, 2017 (hereinafter called BGST Act) classifying mining activity in the nature of licensing services for the right to use minerals including its exploration and evaluation taxable at the rate of 9% …
Made under this section, and citing it
1 instrument names this provision in its title or its text without being made under it.
Questions about Section 98
What does Section 98 of the Central Goods and Services Tax Act deal with?
Section 98 of the Central Goods and Services Tax Act is headed "Procedure on receipt of application". On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the concerned officer and, if necessary, call upon him to furnish the relevant records: Provided that where any records have been called for by the Authority in any case, such records shall, as soon as possible
How do I find court cases under Section 98 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 98, section 98 CGST Act, section 98 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 98 of the Central Goods and Services Tax Act, and has it changed?
4 other provisions in this corpus refer back to it. One instrument names it without being made under it, most recently Circular No. 25/25/2017-GST dated 21.12.2017 (2017).
When was Section 98 of the Central Goods and Services Tax Act enacted?
Section 98 of the Central Goods and Services Tax Act, cited as CGST Act 98, 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.