What is the procedure for obtaining Advance Ruling?

Section 97 and 98 deals with procedure for obtaining
advance ruling. Section 97 provides that the applicant
desirous of obtaining advance ruling should make
application to AAR in a prescribed form and manner. The
format of the form and the detailed procedure for making
application will be prescribed in the Model GST Rules.
Section 98 provides the procedure for dealing with the
application for advance ruling. The AAR shall send a
copy of application to the officer in whose jurisdiction the
applicant falls and call for all relevant records. The AAR
may then examine the application along with the records
and may also hear the applicant. Thereafter he will pass
an order either admitting or rejecting the application.