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 98, verbatim (show)
* Section 98. Procedure on receipt of application.-
(1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the concerned officer and, if necessary, call upon him to furnish the relevant records:
Provided that where any records have been called for by the Authority in any case, such records shall, as soon as possible, be returned to the said concerned officer.
(2) The Authority may, after examining the application and the records called for and after hearing the applicant or his authorised representative and the concerned officer or his authorised representative, by order, either admit or reject the application:
Provided that the Authority shall not admit the application where the question raised in the application is already pending or decided in any proceedings in the case of an applicant under any of the provisions of this Act:
Provided further that no application shall be rejected under this sub-section unless an opportunity of hearing has been given to the applicant:
Provided also that where the application is rejected, the reasons for such rejection shall be specified in the order.
(3) A copy of every order made under sub-section (2) shall be sent to the applicant and to the concerned officer.
(4) Where an application is admitted under sub-section (2), the Authority shall, after examining such further material as may be placed before it by the applicant or obtained by the Authority and after providing an opportunity of being heard to the applicant or his authorised representative as well as to the concerned officer or his authorised representative, pronounce its advance ruling on the question specified in the application.
(5) Where the members of the Authority differ on any question on which the advance ruling is sought, they shall state the point or points on which they differ and make a reference to the Appellate Authority for hearing and decision on such question.
(6) The Authority shall pronounce its advance ruling in writing within ninety days from the date of receipt of application.
(7) A copy of the advance ruling pronounced by the Authority duly signed by the members and certified in such manner as may be prescribed shall be sent to the applicant, the concerned officer and the jurisdictional officer after such pronouncement.
*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
Receipt of the application and the concerned officer's records 98(1) and its proviso
Questions to answer on the file5 questions
Admission or rejection of the application 98(2) and its three provisos
Questions to answer on the file7 questions
The copy of the order on admission or rejection 98(3)
Questions to answer on the file2 questions
Pronouncement of the advance ruling on an admitted application 98(4)
Questions to answer on the file4 questions
A difference between the members of the Authority 98(5)
Questions to answer on the file3 questions
The ninety days for pronouncing the ruling in writing 98(6)
Questions to answer on the file3 questions
The signed and certified copy of the advance ruling 98(7), with rule 105
Questions to answer on the file5 questions
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]
| Note | Change | Instrument | Effective from |
|---|---|---|---|
| brought section 98 into force | none — the source's own enforcement note, not an amendment footnote | 1 July 2017 |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 97 | Section 97 requires this provision | 98(1) "On receipt of an application" — the application section 97 provides for is what this section acts on |
| Section 95 | this provision defined by Section 95 | the words "Authority", "Appellate Authority", "applicant", "application", "advance ruling" and "concerned officer" run through this section and are defined for this Chapter in section 95 |
| Section 99 | 98(5) requires Section 99 | 98(5) "make a reference to the Appellate Authority for hearing and decision on such question" — section 99 says which body that is |
| Section 101 | 98(5) requires Section 101 | 101(2) "a reference under sub-section (5) of section 98" — the reference is heard and decided under section 101 |
| Section 100 | 98(4) requires Section 100 | 100(1) "an applicant aggrieved by any advance ruling pronounced under sub-section (4) of section 98, may appeal to the Appellate Authority" |
| Rule 105 of the CGST Rules, 2017 | 98(7) prescribed by Rule 105 of the CGST Rules, 2017 | 98(7) "certified in such manner as may be prescribed"; rule 105 "A copy of the advance ruling shall be certified to be a true copy of its original by any member of the Authority for Advance Ruling" |
| Rule 107A of the CGST Rules, 2017 | this provision prescribed by Rule 107A of the CGST Rules, 2017 | rule 107A "Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing... shall... include manual filing" |
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 (1)
| Number | Date | Subject |
|---|---|---|
| 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 98 do not answer these questions. Where one decides a matter on the file, the answer depends on the position taken on it.
- What does "already pending or decided in any proceedings in the case of an applicant under any of the provisions of this Act" reach? The proviso bars admission on that ground and nowhere says what a proceeding is for this purpose — whether scrutiny, audit, a summons, a show cause notice, an assessment or an appeal counts — nor whether "an applicant" means this applicant alone.
- What follows where the period fixed for pronouncement is exceeded? Section 98(6) requires the Authority to pronounce within ninety days of receipt of the application and section 101(2) requires the Appellate Authority to pass its order within ninety days of the filing of the appeal or the reference; neither says what happens if it does not, and neither makes a late ruling void, nor deems the application allowed or refused.
See also
- Section 101 of the CGST Act, 2017: orders of Appellate Authority
- Rule 105 of the CGST Rules, 2017: certification of copies of advance rulings pronounced by the Authority
- Rule 107A of the CGST Rules, 2017: manual filing and processing
References
- Central Board of Indirect Taxes and Customs. "Section 98. Procedure on receipt of application". 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 98 on the CBIC tax information portal