section 97
prescribed.
The Manipur Goods and Services Tax Act, 2017Chapter XVII ADVANCE RULING
· (1) An applkanNiesirous of ?btainfug ari a?vance ruling Application foradvance under this CHaptet ma·yr iriili''an applicatiQn in such tilling. form and manner and accompaniedby such fee as may be1prescribed, stating.the4Ueslionon whichthe advance nwng is soughttir, 106 (2) The question on wHith'1the advahce ruling is sought underthis Act. slillltWfh'?bf, - (a) classification of any goods or services or both; (b) ·, -applicab?ia notifi.ution ·Issued under the provisions ofthis Act; ''.' - - ::':JP'·'J? {\'- .. : ? . ,-?"_:[?-: ;,:- . '• ( c) determination of??- ?4 value.9fsupRlr, gf goods Of services or??; · " · · · f>i(d) admissibility' of input tax ?t of tax paid or deeined1fo Have been paid;" . ':.' . . .. •.. . ,J . . ; r --?-· ( e) determination of the liability to pay tax on any ·; go9ds'or serricea or both; (f) ?heiti? applicant is required to be registered; (g) ·· whether any particulaf.thingdone·by the applicant with respect to any goods or services' or both amdunts to or results in a supply of goods or services or both, within the meaning of that term. ; ;!_ .. :)
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