https://www.taxtmi.com/article/detailed?id=7069 Advance rulings under the Model GST Act are written decisions by the designated Authority or Appellate Authority on specified questions-classification, rate applicability, valuation principles, input tax credit admissibility, liability to tax, registration requirement, and whether an activity is a supply. The Authority and Appellate Authority have prescribed composition, procedure, and civil court powers to examine records, summon persons, and hear parties. Rulings are binding on the applicant and the applicant's jurisdictional tax authorities while underlying law and facts remain unchanged, and may be voided if obtained by fraud or misrepresentation. en-us Wed, 09 Nov 2016 11:09:23 +0530 Wed, 09 Nov 2016 11:09:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7069 Advance rulings under the Model GST Act are written decisions by the designated Authority or Appellate Authority on specified questions-classification, rate applicability, valuation principles, input tax credit admissibility, liability to tax, registration requirement, and whether an activity is a supply. The Authority and Appellate Authority have prescribed composition, procedure, and civil court powers to examine records, summon persons, and hear parties. Rulings are binding on the applicant and the applicant's jurisdictional tax authorities while underlying law and facts remain unchanged, and may be voided if obtained by fraud or misrepresentation. Articles Goods and Services Tax - GST Wed, 09 Nov 2016 11:09:23 +0530 https://www.taxtmi.com/article/detailed?id=7069