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Advance Ruling PDF
Advance Ruling PDF
Advance Ruling PDF
Important definitions
1. Advance Ruling means a decision provided by the authority or the appellate Authority to an
applicant on matters or questions specified in section 97(2) or section 100(1), in relation to the
supply of goods or services or both being undertaken or proposed to be undertaken by the
applicant – Section 95(a).
2. Appellate Authority means an authority appointed or authorised to hear appeals as referred
under section 107 – Section 2(8).
3. Applicant means any person registered or desirous of obtaining registration under the CGST
Act- Section 95(c )
4. Application means an application made to the Authority under section 97(1) – Section 95(d)
5. Authority means the Authority for Advance Authority referred to in section 96 – Section 95(
e).
The government shall appoint officers not below the rank of Joint Commissioner as member of the
AAR.
Section 96
The Authority for Advance Ruling shall be constituted under the provisions of a State GST Act or
UTGST Act.
Section 97(1)
an applicant who wants to obtain an advance ruling can make an application in the manner and form
GST ARA-01 by paying fee of Rs. 5,000.
Section 98(1)
On receipt of the application from the applicant, the authority forwards a copy of the application to the
concerned officer and demands necessary document. These documents shall be returned by the authority
as soon as possible.
Section 98(2)
The authority may accept or reject the application by an order after examining the application and the
records called for. However, a proper opportunity of being heard shall be given to the applicant before
the rejection. Here are two cases in which the application can be rejected.
Section 98(3)
The copy of the above order shall be sent to the applicant and the concerned officer.
Section 98(4)
Section 98(5)
As per this section, if there is a difference of opinion between the members of the authority, then the
case can be referred to AAAR (Appellate Authority for Advance Ruling)
Section 98(6)
As per this section the authority shall pronounce its ruling within 90 days from the date of receipt of
application.
Section 99
The Authority for Advance Ruling shall be constituted under the provisions of a State GST Act or
UTGST Act.
Appeal to AAAR
Section 100(1)
The concerned officer/the jurisdictional officer/the applicant aggrieved by any advance ruling may
appeal to the Appellate Authority.
Section 100(2)
Appeal shall be made within 30 days from the date on which the ruling sought to be appealed against
is communicated to the concerned officer, the jurisdictional officer and the applicant.
Section 100(3)
Appal shall be made with specified manner, form and fees (Rs. 10,000 in case of the applicant and no
fees in case of the concerned officer and the jurisdictional officer).
Orders of AAAR
Section 101(1)
AAAR may pass an order as it thinks fit. The order may confirm or modify the order passed by the
advance ruling authority.
Section 101(2)
The order shall be passed within 90 days from the date of appeal.
Section 101(3)
In case of difference in opinion of the members of the authority, then it shall be assumed that no advance
ruling can be issued.
Section 101(4)
The copy of the order of AAAR shall be sent to the applicant, the concerned officer, the jurisdictional
officer and to the authority.
Section 102
The AAR or AAAR can amend any order passed by it to rectify any error apparent from the record.
This error can be bring into the notice of the authority or Suo-motu correction can be made by the
authority.
Section 103(1)
Section 103(2)
The advance ruling is valid unless the law, facts or circumstance supporting the original advance ruling
have changed.
Section 104(1)
Where AAR or AAAR finds that advance ruling has been obtained by fraud or suppression of material
facts or misrepresentation of facts, the ruling can be declared void-ab – initio. However, an opportunity
of being heard shall be given to the applicant.
Section 105