“advance ruling” means a decision provided by the AAR or

Advance Ruling
y
Sec 95 the AAAR to an applicant on matters or on questions specified
in relation to the supply of goods or

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services or both being undertaken or proposed to be
undertaken by the applicant
Sec 96 State Govt. [Every State]
CA Vishal Bhattad

Application (ARA-1)
Authority
of Adv. Ruling
Difference

d e
Refer the case
Sec 99
App. Authority
of Adv. Ruling
Difference
cannot be

a
(AAR) (AAAR) proceeded
Fees 5000 is opinion Sec 100 Appeal is opinion further

c
Sec 98 ARA-02 30 days
TM TM + TM TM
(Central ) (State ) (Central ) (State )

A
30 days
TM = Technical Member After Examining
OR Furnish Applicant is
fees
Applicant Admitted Rejected Forward 10,000

t
relevant Application Material It shall be deemed
* Note 1 records not satisfied
Opp of

r
Sec 95 placed by Sec 100 than no advance
* Application shall hearing Applicants or Ruling can be

a
Reg. P not be admitted ARA-03 Appeal
Copy of AR
desirous Question raised in obtained by Authority issued in respect
to concern
application is already 30 days + 30 days
to obtain Reg. officer Opp. of being of given question

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pending or decide in (No Fees)
heard after giving opp. of
any proceeding of an

S y
applicant Officers are being haired
Concerned Advance Ruling
Sec 97

Questions of Advance Ruling

V ’ officer
In writting
not satisfied Sec 101

order of

m within 90 days from

e
(a) classification of any goods or services or both within 90 days from Advance Ruling the date of filing
(b) applicability of a notification the date of Application as AAAR appeal
(c)
(d)
(e)
determination of time and value of supply
admissibility of input tax credit
determination of the liability to pay tax Copy of AR
Copy of AR to
Jurisdictional
Concerned Juriditional
Officer

a
Officer

d think fit

c
officer
(f) whether applicant is required to be registered Sent to
applicant Important Note :- Ruling given by AAR & AAAR
(g) whether any particular thing is a supply of goods or services Confirming original Modifying
Note:- On following matter advance Ruling not available
1. Determination of POS

t A will be applicable only within the Jurisdiction of

concerned State or UT
order of AAR
Copy of AR shall be sent to the
order of AAR

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2. Procedural aspects like E-Way Bill, Return, Documents etc. Ü Applicant Ü the concerned officer
Ü the Jurisdictional Officer Ü to the AAR

102:-Rectification of advance ruling

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103:- Applicability of advance ruling
a Jurisdictional
officer

104:- Advance ruling to be void in 105:- Powers of Authority and Appellate 106:- Procedure of Authority and Appellate

S
Ü Rectify any error apparent on the certain circumstances. Authority Authority

’
Ü Advance Ruling by AAR/AAAR is Ü AR is void- ab-initio if it obtained by
face of record ÜAAR/AAAR have all powers of a civil court ÜThe Authority or the Appellate Authority
binding on fraud or suppression of material facts
Ü Error noticed by Own/concened under code of civil procedure 1908 for
shall, subject to the provisions of this

V
a) on the applicant who had sought it or mispresentation of facts
officers/ Jurisdictional officers ØDiscovery & Inspection enforcing the
/Applicant b) concerned officers or Jurisdictional Ü All provisions of this act/rule are attendance of any person & ÜChapter, have power to regulate its own
Officer applicable as if such AR had never examination him on both compelling of
Ü Rectification is allowed within procedure.
Ü Order inoperative if law, facts or been given books of account & other records
6 month from the date of order
circumstances supporting the original Ü Opportunities of being heard required ÜEvery proceeding before AAR/AAAR shall
Ü If tax enhanced or ITC reduced on
AR have changed be deemed to be a Judical proceeding
rectification opportunity of being
heard given