https://www.taxtmi.com/article/detailed?id=10323 Advance Ruling under Central GST issues applicant specific determinations on classification of goods or services, admissibility of input tax credit, time and value of supply, registration status and tax liability for proposed transactions. Applicants file a prescribed form with fee and are entitled to personal hearing before adverse action; the Authority must pronounce rulings within the statutory period, issue certified copies, and rulings bind concerned officers unless obtained by fraud. Appeals and correction mechanisms exist, and appellate bodies have civil court powers for evidence and inspection. en-us Mon, 21 Mar 2022 10:20:16 +0530 Mon, 21 Mar 2022 10:20:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10323 Advance Ruling under Central GST issues applicant specific determinations on classification of goods or services, admissibility of input tax credit, time and value of supply, registration status and tax liability for proposed transactions. Applicants file a prescribed form with fee and are entitled to personal hearing before adverse action; the Authority must pronounce rulings within the statutory period, issue certified copies, and rulings bind concerned officers unless obtained by fraud. Appeals and correction mechanisms exist, and appellate bodies have civil court powers for evidence and inspection. Articles Goods and Services Tax - GST Mon, 21 Mar 2022 10:20:16 +0530 https://www.taxtmi.com/article/detailed?id=10323