https://www.taxtmi.com/article/detailed?id=7563 Advance ruling under GST gives a written decision on GST applicability; the State/UT Authority constituted under SGST/UTGST Acts acts as the Authority for Advance Ruling. Any person may apply online in Form GST ARA-1 for matters including classification, applicability of notifications, time and value of supply, admissibility of input tax credit, tax liability, registration requirement, and whether an activity amounts to supply. The Authority admits and decides applications after hearings within ninety days; appeals lie to the Appellate Authority in Form GST ARA-2 within thirty days (extendable), which must decide within ninety days. Rulings bind the applicant and relevant officers, are void if obtained by fraud, and both bodies have civil court powers. en-us Mon, 21 Aug 2017 07:42:38 +0530 Mon, 21 Aug 2017 07:42:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7563 Advance ruling under GST gives a written decision on GST applicability; the State/UT Authority constituted under SGST/UTGST Acts acts as the Authority for Advance Ruling. Any person may apply online in Form GST ARA-1 for matters including classification, applicability of notifications, time and value of supply, admissibility of input tax credit, tax liability, registration requirement, and whether an activity amounts to supply. The Authority admits and decides applications after hearings within ninety days; appeals lie to the Appellate Authority in Form GST ARA-2 within thirty days (extendable), which must decide within ninety days. Rulings bind the applicant and relevant officers, are void if obtained by fraud, and both bodies have civil court powers. Articles Goods and Services Tax - GST Mon, 21 Aug 2017 07:42:38 +0530 https://www.taxtmi.com/article/detailed?id=7563