TaxTMI 
TaxTMI 
Advance Ruling
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....or Union territory. Q 2. Which are the questions for which advance ruling can be sought? Ans. Advance Ruling can be sought for the following questions: (a) classification of any goods or services or both; (b) applicability of a notification issued under provisions of the GST Act(s); (c) determination of time and value of supply of goods or services or both; (d) admissibility of input tax credit of tax paid or deemed to have been paid; (e) determination of the liability to pay tax on any goods or services under the Act; (f) whether applicant is required to be registered under the Act; (g) whether any particular thing done by the applicant with respect to any goods or services amounts to or results in a supply of goods or services, w....
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.... the fees for filing an application before AAR and AAAR? Ans. A fee of ₹ 10000/- (Five thousand each under CGST and SGST Act) has to be deposited along with every application GST ARA-01 to AAR. A fee of ₹ 20000/- (Ten thousand each under CGST and SGST Act) has to be deposited along with every application GST ARA-02 to AAAR. In respect of application by department in form GST ARA-03, no fee is required to be enclosed. Q 9. In how much time will the Authority for Advance Rulings have to pronounce its ruling? Ans. As per Section 98(6) of CGST/SGST Act, the Authority shall pronounce its ruling in writing within ninety days from the date of receipt of application. Q 10. What is the Appellate authority for advance ruling (AAAR)?....
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.... No, the advance ruling is binding only in respect of the matter referred. It has no precedent value. However, even for persons other than applicant, it does have persuasive value. Q 14. What is the time period for applicability of Advance Ruling? Ans. The law does not provide for a fixed time period for which the ruling shall apply. Instead, in section 103(2), it is provided that advance ruling shall be binding till the period when the law, facts or circumstances supporting the original advance ruling have changed. Thus, a ruling shall continue to be in force so long as the transaction continues and so long as there is no change in law, facts or circumstances. Q 15. Can an advance ruling given be nullified? Ans. Section 104(1) provides....
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....g or decided in any proceedings in the case of applicant under any of the provisions of GST Act(s) If the application is rejected, it should be by way of a speaking order giving the reasons for rejection. Q 18. What is the procedure to be followed by AAR once the application is admitted? Ans. If the application is admitted, the AAR shall pronounce its ruling within ninety days of receipt of application. Before giving its ruling, it shall examine the application and any further material furnished by the applicant or by the concerned departmental officer. Before giving the ruling, AAR must hear the applicant or his authorized representative as well as the jurisdictional officers of CGST/SGST/UTGST. Q 19. What happens if there is a differ....
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....r hearing the parties to the appeal within a period of ninety days of the filing of an appeal. If members of AAAR differ on any point referred to in appeal, it shall be deemed that no advance ruling is issued in respect of the question under appeal. Q 21. Whether Appeal can be filed before High Court or Supreme Court against the ruling of Appellate Authority for Advance Rulings? Ans. The CGST /SGST Act do not provide for any appeal against the ruling of Appellate Authority for Advance Rulings. Thus no further appeals lie and the ruling shall be binding on the applicant as well as the jurisdictional officer in respect of applicant. However, Writ Jurisdiction may lie before Hon'ble High Court or the Supreme Court. Q 22. Can the AAR & AAAR....