Though the law is not very clear on this aspect, it can be conclusively determined from the format of the form of application Form GST ARA-01 that multiple questions can be raised in a single application.
As a general practice, the applicant files a single application pertaining to a particular line of business, and all questions relating to the same are stated in such application. In case such an applicant wishes to seek an advance ruling in respect of a different business vertical, a separate application is filed.
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Whether separate advance ruling application under GST needs to be filed for each question?
2021-11-16 | admin