Section 98 of CGST Act - Procedure on Receipt of Application

Section 98 of the Central Goods and Services Tax Act, 2017 lays down what the Authority for Advance Ruling must do after receiving an application: obtain the concerned officer's response or records where necessary, decide admission after hearing the parties, pronounce the ruling after admission, and communicate the order.

Updated: 15 September 2026 | Chapter XVII - Advance Ruling

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Meaning and scope
Text of Section 98
Procedure explained
When an application cannot be admitted
90-day timeline
Related rules and provisions

Meaning and scope of Section 98

Section 98 is the procedural provision governing an application for an advance ruling after it has been made under Section 97 of the CGST Act. It regulates scrutiny, admission or rejection, hearing, pronouncement of the advance ruling and communication of the decision.

The expression "Authority" in this Chapter refers to the Authority for Advance Ruling referred to in Section 96. The statutory definitions relevant to advance rulings are contained in Section 95.

Admission stageThe Authority examines the application and records and hears the applicant and concerned officer before admitting or rejecting the application.

Pending or decided issueAn application is not to be admitted where the same question is already pending or has been decided in proceedings in the applicant's case under the Act.

Hearing before rejectionThe applicant must receive an opportunity of hearing before rejection, and the rejection order must state reasons.

Ruling timelineThe advance ruling is to be pronounced in writing within 90 days from receipt of the application.

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.

Procedure under Section 98 explained

1. Copy to concerned officer and records

After receipt of the application, the Authority forwards a copy to the concerned officer. It may call for relevant records when necessary. Records obtained for this purpose are to be returned to the concerned officer as soon as possible.

2. Admission or rejection after hearing

The Authority examines the application and any records called for, and hears the applicant or authorised representative as well as the concerned officer or authorised representative. It then passes an order admitting or rejecting the application.

3. Statutory bar where the question is pending or already decided

The first proviso to Section 98(2) bars admission where the question raised is already pending or has been decided in proceedings in the applicant's case under any provision of the CGST Act. This threshold condition should therefore be considered before an advance ruling application is filed.

4. Natural justice on rejection

An application cannot be rejected under Section 98(2) without giving the applicant an opportunity of hearing. If it is rejected, the Authority must specify the reasons in its order. A copy of the admission or rejection order is sent to the applicant and concerned officer.

5. Hearing and ruling after admission

Once admitted, the Authority may consider further material placed by the applicant or obtained by it. Both the applicant and the concerned officer are entitled to an opportunity of being heard before the advance ruling is pronounced on the question specified in the application.

6. Difference of opinion between members

If the members differ on a question, they state the point or points of difference and refer those points to the Appellate Authority for Advance Ruling under Section 99 for hearing and decision.

7. Advance ruling within 90 days

Section 98(6) provides that the Authority shall pronounce its advance ruling in writing within 90 days from the date of receipt of the application. Under Section 98(7), the signed and certified ruling is then sent to the applicant, concerned officer and jurisdictional officer.

Related CGST Rules and provisions

An application for advance ruling is made under Section 97. Rule 104 of the CGST Rules prescribes the form and manner of application, including FORM GST ARA-01 and the prescribed fee. Certification of copies of advance rulings is dealt with in the advance ruling rules. For an appeal against an advance ruling, see Section 100.

Practical note: Section 98 should be read with Sections 95 to 106 of the CGST Act and the applicable CGST Rules. Before filing, verify the current form, portal procedure, fee and jurisdiction on the official GST/CBIC portals.