Advance ruling procedure under GST: application, AAR review, records, hearing, and admission or rejection process. An applicant for an advance ruling must file an application to the Authority for Advance Rulings in the prescribed form and manner under the Model GST Rules. The Authority will send a copy to the tax officer having jurisdiction, call for relevant records, examine the application and records, may hear the applicant, and then pass an order admitting or rejecting the application.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Advance ruling procedure under GST: application, AAR review, records, hearing, and admission or rejection process.
An applicant for an advance ruling must file an application to the Authority for Advance Rulings in the prescribed form and manner under the Model GST Rules. The Authority will send a copy to the tax officer having jurisdiction, call for relevant records, examine the application and records, may hear the applicant, and then pass an order admitting or rejecting the application.
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