GST advance ruling application form requires applicant details, issue selection, facts, legal submissions, payment and verification.

Form GST ARA 01 sets out required applicant and representative details, status and activity description, and directs selection of the advance ruling subject such as classification of goods/services, applicability of notifications, time and value of supply, input tax credit admissibility, tax liability, registration requirement, and whether actions constitute a supply. It requires the specific question(s), a statement of relevant facts, the applicant's legal and factual submissions, a declaration that the issue is not pending or previously decided in the applicant's proceedings, payment/challan details, and a signed verification by an authorized signatory.

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