What does this Section say?

Section 98 prescribes the procedure to be followed after an application for Advance Ruling is received by the Authority.

Upon receipt of the application, the Authority forwards a copy to the concerned GST officer and may call for records relating to the matter. After examining the application and records, the Authority decides whether to admit or reject the application.

The Authority cannot admit an application if the same issue is already pending or has been decided in proceedings involving the applicant under GST laws. Before rejecting an application, the applicant must be given an opportunity to present his case.

Once admitted, the Authority examines the facts, relevant provisions of law, supporting documents, and arguments from both sides. The Authority is expected to pronounce its ruling within the prescribed period.

Where the members of the Authority differ on any question, they shall state the points of difference and refer the matter to the Appellate Authority for Advance Ruling.

The provision ensures transparency, procedural fairness, and timely disposal of applications.

Example

A manufacturer seeks a ruling on GST classification of a product. The Authority examines whether the issue is already under dispute. Finding no pending proceedings, it admits the application and proceeds to hear the matter.

Key Points

• Governs handling of applications after filing.
• Provides for admission or rejection.
• Ensures hearing before rejection.
• Allows reference to AAAR in case of differing views.

In One Line

Section 98 lays down the procedure for processing and deciding Advance Ruling applications.