Section 98 of CGST Act, 2017 : Section 98: Procedure On Receipt Of Application

Explanation using Example

Here is a contextual example demonstrating the application of Section 98 of The Central Goods and Services Tax Act, 2017:

Imagine a company named XYZ Pvt. Ltd. is unsure about the GST implications on the new service they plan to launch. To obtain clarity, they decide to seek an advance ruling on the tax rate and applicability of GST on their service. They submit an application to the Authority for Advance Rulings (AAR).

Upon receiving the application (Sub-section 1), the AAR forwards a copy to the concerned GST officer and requests any relevant records. The GST officer provides the necessary documents, which the AAR reviews upon receipt.

After examining the application and the records (Sub-section 2), the AAR invites XYZ Pvt. Ltd. and the GST officer ...

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