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Section 97 of the CGST Act, 2017

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GST›CGST Act, 2017›Chapter XVII, Advance Ruling

At a glance

Entitlement and conditions

97(2)Permitted subjects are classification; applicability of a notification under the Act; time and value of supply; credit of tax paid or deemed paid; tax liability; registration; and whether an applicant’s activity constitutes supply.

Procedure, powers and definitions

97(1)State the question in an application made in the prescribed form and manner with the prescribed fee.
97The law does not settle the treatment of multiple questions in an application or a question spanning several listed subjects.

An applicant seeking an advance ruling must state the question and use the prescribed form, manner and fee. Questions must fall within the listed subjects: classification, notifications, time or value of supply, input tax credit, tax liability, registration or whether an activity constitutes supply. The section does not explain how an application containing several questions is to be handled.^[1]

Quick facts

Section 97, CGST Act, 2017

Application for advance ruling

Provision
Act	Central Goods and Services Tax Act, 2017
Chapter	XVII, Advance Ruling
Section title	Application for advance ruling
In force from	1 July 2017^[1]
Amendments
Last amendment	1 July 2017: The source carries no numbered amendment footnote for this section. The only note is the enforcement note, which brings the section into force. (—)
Amendments	1 footnote in the CBIC text (table)
Related provisions
Rules	Rule 104 of the CGST Rules, 2017
Sections	95, 96, 98
Structure 97(1)Making the application 97(2), the opening wordsThe question on which the ruling is sought 97(2)(a)Classification 97(2)(b)Applicability of a notification 97(2)(c)Time and value of supply 97(2)(d)Admissibility of input tax credit 97(2)(e)Liability to pay tax 97(2)(f)Whether the applicant is required to be registered 97(2)(g)Whether a thing done amounts to or results in a supply
Source
Law text	CBIC tax information portal, served on 17 September 2026^[1]
Questions reviewed	Prashant Prakash, 22 September 2026

Text

The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.^[1] The Act as published in the Gazette of India is the legal source.

Section 97, verbatim (show)

*

Section 97. Application for advance ruling.-

(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.

*Enforced w.e.f. 1st July, 2017.

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.

Scope the section as a whole

Questions to answer on the file1 question

What does the matter concern?

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Making the application 97(1)

Questions to answer on the file6 questions

Has an application for an advance ruling been made?
On what footing does the person who made the application stand in relation to registration under this Act: registered under this Act, desirous of obtaining registration under this Act or neither?
Was the application made in the form and manner prescribed?
Was the application accompanied by the fee prescribed?
Does the application state the question on which the advance ruling is sought?
Is the rule prescribing the form, manner and fee on the engagement file for the date of the application?

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The question on which the ruling is sought 97(2), the opening words

Questions to answer on the file2 questions

In respect of which of the matters this sub-section names is the question?
Is the question about goods, about services, or about both: goods, services or both goods and services?

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Classification 97(2)(a)

Questions to answer on the file1 question

Is the classification of any goods or services or both the question on which the ruling is sought?

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Applicability of a notification 97(2)(b)

Questions to answer on the file3 questions

Is the applicability of a notification the question on which the ruling is sought?
Is that notification one issued under the provisions of this Act?
Is that notification in the application?

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Time and value of supply 97(2)(c)

Questions to answer on the file3 questions

Is the determination of time and value of supply the question on which the ruling is sought?
Is the time of supply in question for the supply the application is about?
Is the value in question for that supply?

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Admissibility of input tax credit 97(2)(d)

Questions to answer on the file2 questions

Is the admissibility of input tax credit the question on which the ruling is sought?
Is the credit in question of tax paid, or of tax deemed to have been paid: tax paid or tax deemed to have been paid?

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Liability to pay tax 97(2)(e)

Questions to answer on the file1 question

Is the determination of the liability to pay tax on any goods or services or both the question on which the ruling is sought?

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Whether the applicant is required to be registered 97(2)(f)

Questions to answer on the file2 questions

Is the liability of a person to be registered under this Act the question on which the ruling is sought?
Is the person whose requirement to be registered is in question the applicant himself?

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Whether a thing done amounts to or results in a supply 97(2)(g)

Questions to answer on the file2 questions

Was that thing done by the applicant?
Was that thing done with respect to any goods or services or both?

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Amendment history

The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.^[1]

Amendments to section 97 as footnoted in the CBIC text
Note	Change	Instrument	Effective from
none	The source carries no numbered amendment footnote for this section. The only note is the enforcement note, which brings the section into force.	—	w.e.f. 1st July, 2017

Provisions connected to Section 97
Provision	Connection	Words that tie them
Rule 104 of the CGST Rules, 2017	97(1) prescribed by rule 104 of the CGST Rules 2017	97(1) "may make an application in such form and manner and accompanied by such fee as may be prescribed"
Section 95	97(1) requires Section 95 clause (c)	97(1) "An applicant desirous of obtaining an advance ruling under this Chapter"
Section 95	Section 95 clause (d) defined by 97(1)	95(d) "'application' means an application made to the Authority under sub-section (1) of section 97"
Section 95	Section 95 clause (a) defined by 97(2)	95(a) "on matters or on questions specified in sub-section (2) of section 97"

Circulars and notifications

Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.

Circulars (1)

Number	Date	Subject
Circular No. 25/25/2017-GST	21 December 2017	Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling.

Notifications (3)

Number	Date	Subject
Notification No. 81/2020-Central Tax	10 November 2020	Seeks to notify amendment carried out in sub-section (1), (2) and (7) of section 39 vide Finance (No.2) Act, 2019.
Notification No. 01/2020-Central Tax	1 January 2020	Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the CGST Act, 2017.
Notification No. 10/2017-Central Tax	28 June 2017	Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017 amended by a later instrument

Unsettled questions

The words of section 97 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.

The section speaks of "the question" in the singular and gives no rule for an application that raises more than one question, or for a question that falls within more than one of clauses (a) to (g).

See also

Rule 104 of the CGST Rules, 2017: form and manner of application to the Authority for Advance Ruling
Section 98 of the CGST Act, 2017: procedure on receipt of application

References

Central Board of Indirect Taxes and Customs. "Section 97. Application for advance ruling". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.

External links

CGST Act, 2017, Section 97 on the CBIC tax information portal