Section 104: Form and manner of application to the Authority for Advance Ruling

Q: What does Section 104 of The CGST (Anti-Profiteering) Rules, 2017 (TCAPR) deal with?

Section 104 TCAPR pertains to "Form and manner of application to the Authority for Advance Ruling". It is part of the The CGST (Anti-Profiteering) Rules, 2017, a legislation enacted by the Parliament of India. Section 104 of The CGST (Anti-Profiteering) Rules, 2017 (TCAPR) governs form and manner of application to the Authority for Advance Ruling. As verified on 19 May 2026.

Q: Is Section 104 TCAPR still in force?

Yes, Section 104 of the The CGST (Anti-Profiteering) Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 104 TCAPR?

धारा 104 TCAPR is the Devanagari Hindi reference for Section 104 of the The CGST (Anti-Profiteering) Rules, 2017. Section 104 of The CGST (Anti-Profiteering) Rules, 2017 (TCAPR) governs form and manner of application to the Authority for Advance Ruling. As verified on 19 May 2026.

Q: What is Dhara 104 TCAPR?

Dhara 104 TCAPR is the Roman Hindi reference for Section 104 of the The CGST (Anti-Profiteering) Rules, 2017. "Dhara" means "Section" in Hindi. Section 104 of The CGST (Anti-Profiteering) Rules, 2017 (TCAPR) governs form and manner of application to the Authority for Advance Ruling. As verified on 19 May 2026.

Q: How to cite Section 104 of The CGST (Anti-Profiteering) Rules, 2017?

Cite as: "Section 104, The CGST (Anti-Profiteering) Rules, 2017 (TCAPR)" in legal briefs. For academic writing, use the BlueBook format: The CGST (Anti-Profiteering) Rules, 2017, § 104 (India).

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Section 104 TCAPR (The CGST (Anti-Profiteering) Rules, 2017): Form and manner of application to the Authority for Advance Ruling | Law on Tips | Law on Tips

Table of Contents

The CGST (Anti-Profiteering) Rules, 2017

Chapter IIIR — egistration

Section 104

Form and manner of application to the Authority for Advance Ruling

(1)

An application for obtaining an advance ruling under sub-section (1) of section 97 shall be made on the common portal in FORM GST ARA-01 and shall be accompanied by a fee of five thousand rupees, to be deposited in the manner specified in section 49.

(2)

The application referred to in sub-rule (1), the verification contained therein and all the relevant documents accompanying such application shall be signed in the manner specified in rule 26.