Chapter XVII - Advance ruling
Section 98
Section 98: Procedure on receipt of application
Section 98 governs advance-ruling application admission, hearing, rejection safeguards and the written ruling deadline.
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This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
(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.
Introduction
The Authority first tests admissibility and then hears the applicant and officer before pronouncing on an admitted question.
Key takeaways
Pending or decided bar
The application is not admitted if the same question is already pending or decided in the applicant’s proceedings under the Act.
Rejection safeguards
The applicant gets a hearing before rejection and the order must state reasons.
Ruling process
After admission, both sides are heard and the Authority issues a written ruling within ninety days from receipt of the application.
Member disagreement
Different views of Authority members are referred to the Appellate Authority.
Pending or decided bar
The application is not admitted if the same question is already pending or decided in the applicant’s proceedings under the Act.
Rejection safeguards
The applicant gets a hearing before rejection and the order must state reasons.
Ruling process
After admission, both sides are heard and the Authority issues a written ruling within ninety days from receipt of the application.
Member disagreement
Different views of Authority members are referred to the Appellate Authority.
Practical checklist
Do
- Disclose related pending or decided proceedings.
- Prepare factual records for both admissibility and merits.
- Track written admission/rejection and ruling dates.
Avoid
- Assume the national route applies without section 101B conflicting appellate rulings and eligibility.
Frequently asked questions
May an application be rejected without hearing?
No. Section 98(2) requires an opportunity of hearing before rejection.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026