https://www.taxtmi.com/manuals?id=1698 Advance rulings under GST permit an applicant to obtain a binding decision from the AAR or AAAR on specified issues-classification, notification applicability, time and value of supply, input tax credit, tax liability, registration and whether an activity is a supply. The ruling binds only the applicant and the concerned/jurisdictional officer within the issuing State/UT, remains operative while supporting law and facts remain unchanged, and may be voided for fraud or suppression after opportunity of hearing. The statutory scheme prescribes forms, fees, timelines, hearing rights, appeal to AAAR, rectification powers and civil court powers for discovery and enforcement. en-us Wed, 09 Aug 2017 12:56:00 +0530 Mon, 05 Jun 2023 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1698 Advance rulings under GST permit an applicant to obtain a binding decision from the AAR or AAAR on specified issues-classification, notification applicability, time and value of supply, input tax credit, tax liability, registration and whether an activity is a supply. The ruling binds only the applicant and the concerned/jurisdictional officer within the issuing State/UT, remains operative while supporting law and facts remain unchanged, and may be voided for fraud or suppression after opportunity of hearing. The statutory scheme prescribes forms, fees, timelines, hearing rights, appeal to AAAR, rectification powers and civil court powers for discovery and enforcement. Manuals GST Wed, 09 Aug 2017 12:56:00 +0530 https://www.taxtmi.com/manuals?id=1698