Chapter XVII - Advance ruling
Section 97
Section 97: Application for advance ruling
Section 97 permits an applicant to seek an advance ruling on listed GST questions such as classification, notification, value, ITC, liability, registration and supply character.
On this page
Need advice on Section 97?
This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
(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.
Introduction
An application should state a concrete question about an existing or proposed supply and use the prescribed form, manner and fee.
Key takeaways
Permitted topics
The statutory list covers classification, notification applicability, time/value, ITC admissibility, liability, registration and whether an act amounts to supply.
Supply-specific framing
The question must relate to a supply undertaken or proposed by the applicant under section 95.
Form and fee
The Rules prescribe filing form, method and fee; these details should be checked when applying.
Permitted topics
The statutory list covers classification, notification applicability, time/value, ITC admissibility, liability, registration and whether an act amounts to supply.
Supply-specific framing
The question must relate to a supply undertaken or proposed by the applicant under section 95.
Form and fee
The Rules prescribe filing form, method and fee; these details should be checked when applying.
Practical checklist
Do
- Write the supply facts and exact legal question.
- Match the question to a clause of section 97(2).
- Check whether the issue is already pending or decided under section 98(2).
Avoid
- Assume the national route applies without section 101B conflicting appellate rulings and eligibility.
Frequently asked questions
Can any general GST policy question be filed?
Section 97(2) limits the permissible questions, read with the applicant and supply definitions.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026