Advance ruling means a decision provided by the __________ to an applicant on the matter or a question specify u/s 97(2) and 100(1) of the CGST Act, in relation of the supply of goods or services or both being undertaken

CS Executive · Tax Laws · PYQS · December 2019
Advance ruling means a decision provided by the __________ to an applicant on the matter or a question specify u/s 97(2) and 100(1) of the CGST Act, in relation of the supply of goods or services or both being undertaken by the applicant.
(A) Commissioner (Appeals)
(B) Authority or Appellate Authority
(C) Appellate Tribunal
(D) Adjudicating Authority

Answer & Explanation:

Correct Answer: Option (B)

Official answer key: (B).

Topics: Goods and Services Tax (GST)

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