https://www.taxtmi.com/manuals?id=7763 Advance ruling applications are sent to the jurisdictional officer and relevant records called for; the AAR examines records, hears the applicant and concerned officer, and admits or rejects applications. Applications raising questions already pending or decided in CGST proceedings are inadmissible. Rejection requires a hearing and a speaking order with reasons sent to parties. If admitted, the AAR issues a signed, certified advance ruling after examining further material and hearing jurisdictional CGST/SGST officers and the applicant; divergent AAR member views are referred to the AAAR and persistent disagreement results in no ruling on that question. en-us Wed, 26 Feb 2025 10:35:00 +0530 Fri, 07 Mar 2025 09:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7763 Advance ruling applications are sent to the jurisdictional officer and relevant records called for; the AAR examines records, hears the applicant and concerned officer, and admits or rejects applications. Applications raising questions already pending or decided in CGST proceedings are inadmissible. Rejection requires a hearing and a speaking order with reasons sent to parties. If admitted, the AAR issues a signed, certified advance ruling after examining further material and hearing jurisdictional CGST/SGST officers and the applicant; divergent AAR member views are referred to the AAAR and persistent disagreement results in no ruling on that question. Manuals GST Wed, 26 Feb 2025 10:35:00 +0530 https://www.taxtmi.com/manuals?id=7763