Q 349. Which are the matters enumerated in Section 97 for which advance ruling can be sought?

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Ans. Advance Ruling can be sought for the following matters: (a) ¬†classification of any goods or services under the Act; (b) applicability of a notification issued under provisions of the Act having a ¬†bearing on the rate of tax; (c) ¬†the principles to be adopted for the purposes of determination of value of the goods…

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