Application for advance ruling [Section 97]

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....ht The question on which the advance ruling is sought shall be in respect of any of following [section 97(2) of CGST Act] * Classification of any goods or services or both; * The classification of Goods or Service is the fundamental premise for levying of GST. The other statutory provisions are triggered on the basis of the prime element as goods or service being decided at first place. Further, the correct HSN or SAC needs to be determined. * Applicability of a notification issued under the provisions of CGST Act; * Notifications cover the taxability, rate of taxes, exemptions or even procedures to be followed in GST. For instance, the refund procedures and eligibilities. The applicant can seek an Handbook on Advance Ruling under ....

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....ods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term. * It is to check the applicability of provisions and whether the activity carried by the applicants tantamount to supply under the meaning of GST Act. Appeal to appellate authority by aggrieved person against the order of Authority of advance ruling Section 100(1) of the CGST Act, 2017 provides that concerned officer, the jurisdictional officer or an applicant aggrieved by any advance ruling pronounced by the AAR, may appeal to the Appellate Authority. Thus, it can be seen that a decision of the Appellate authority is also treated as an advance ruling. Form and manner of appeal to the Appellate Authority for Advance....

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....d 21.12.2017 regarding Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling To sum up above (i) An applicant who seeks an advance ruling shall make an application online in the prescribed FORM GST ARA-01 together with a fee of ₹ 5000/-stating the question on which such a ruling is sought. Similarly, an applicant who seeks to file an appeal before the AAAR shall apply online in FORM GST ARA-02 together with a fee of ₹ 10000/-. (ii) The said fee of ₹ 5000/- or ₹ 10000/-as the case may be, shall be paid by the applicant under the CGST Act and the respective State GST Act utilising the amount in the Electronic Cash Ledger in the manner specified in section 49. (....