Section 97 of CGST Act - Application for Advance Ruling

Section 97 of the Central Goods and Services Tax Act, 2017 specifies how an applicant may seek an advance ruling and identifies the questions on which such a ruling can be requested.

Updated: 15 September 2026

Section 97 at a glance

Meaning and scope
Text of Section 97
Questions permitted under Section 97(2)
Rule 104, FORM GST ARA-01 and fee
Practical filing points

Meaning and scope of Section 97

Chapter XVII of the CGST Act deals with advance rulings. Under Section 95, an "applicant" is a person registered or desirous of obtaining registration under the Act. An advance ruling concerns specified questions relating to a supply of goods or services or both that is being undertaken or is proposed to be undertaken by the applicant.

Section 97 is the gateway provision for an application before the Authority for Advance Ruling. It does not permit a ruling on every possible GST dispute. The question must fall within one or more of the categories specifically listed in Section 97(2).

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.

Questions on which an advance ruling may be sought

ClassificationClassification of goods, services, or both under GST.

NotificationsWhether a notification issued under the CGST Act applies to the applicant's supply.

Time and value of supplyDetermination of when a supply occurs and the value on which GST is computed.

Input tax creditAdmissibility of ITC of tax paid or deemed to have been paid.

Tax liabilityDetermination of liability to pay GST on goods, services, or both.

RegistrationWhether the applicant is required to obtain GST registration.

Whether an activity is a supplyWhether a particular act concerning goods or services amounts to or results in a supply.

The statutory list is important when framing the question in FORM GST ARA-01. The application should clearly connect the factual issue to the relevant clause of Section 97(2).

Rule 104: FORM GST ARA-01 and application fee

Section 97(1) leaves the prescribed form, manner and fee to the CGST Rules. Rule 104 of the Central Goods and Services Tax Rules, 2017 provides that an application for an advance ruling under Section 97(1) is to be made on the common portal in FORM GST ARA-01 and accompanied by a fee of Rs. 5,000, deposited in the manner specified in Section 49. The application, verification and relevant accompanying documents are to be signed in the manner specified in Rule 26.

Requirement	Provision / detail
Statutory provision	Section 97, CGST Act, 2017
Prescribed rule	Rule 104, CGST Rules, 2017
Application form	FORM GST ARA-01
Central tax fee	Rs. 5,000 under Rule 104
Mode	Application on the GST common portal
Signature	In the manner specified in Rule 26

Note: GST advance ruling operates through the corresponding Central and State/Union Territory framework. Applicants should check the applicable portal instructions and requirements of the relevant State or Union Territory before filing.

Practical points before filing an advance ruling application

The applicant should identify the precise transaction or proposed transaction, set out the material facts clearly, specify the statutory question, and explain how that question falls within Section 97(2). Relevant contracts, invoices, product descriptions, technical literature and other supporting documents should be attached where they are necessary to understand the issue.

Section 97 should also be read with Section 98, which governs the procedure after receipt of an application, including examination of the application and the statutory conditions relevant to admission.

Related provisions in Chapter XVII - Advance Ruling

This article is a general legal information resource. For a filing or transaction-specific position, verify the latest statutory text, notifications, rules and jurisdiction-specific requirements.