Advance Ruling procedure updated: revised application form and Authority name require specified disclosures, documentation and fee. Amendment substitutes the Authority's name to the Authority for Advance Rulings (Central Excise, Customs and Service Tax) and replaces the prescribed application with FORM-AAR (ST-I), prescribing applicant identification, status categories (including joint venture and wholly owned subsidiary particulars), supporting documents, registration and PAN disclosure, detailed statement of facts, the applicant's legal/factual interpretation, specified question categories (classification, valuation, applicability of notifications, admissibility of credit, liability), verification, annexures, and procedural filing requirements including quadruplicate copies and a prescribed fee by demand draft.
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Advance Ruling procedure updated: revised application form and Authority name require specified disclosures, documentation and fee.
Amendment substitutes the Authority's name to the Authority for Advance Rulings (Central Excise, Customs and Service Tax) and replaces the prescribed application with FORM-AAR (ST-I), prescribing applicant identification, status categories (including joint venture and wholly owned subsidiary particulars), supporting documents, registration and PAN disclosure, detailed statement of facts, the applicant's legal/factual interpretation, specified question categories (classification, valuation, applicability of notifications, admissibility of credit, liability), verification, annexures, and procedural filing requirements including quadruplicate copies and a prescribed fee by demand draft.
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