Discuss briefly the relevant provisions of the CGST Act, 2017 regarding questions for which advance ruling can be sought.

CA Final · Indirect Tax Laws · MTP · May 2026
Discuss briefly the relevant provisions of the CGST Act, 2017 regarding questions for which advance ruling can be sought.

Suggested Answer and Working Notes:

(a) Advance ruling can be sought for the following questions: (a) classification of any goods or services or both (b) applicability of a notification issued under the CGST 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 activity with respect to any goods and/or services, amounts to/results in a supply of goods and/or services, within the meaning of that term.

Topics: Advance Ruling

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