Advance Ruling under GST

Section 95 of CGST Act
Advance ruling means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions specified Section 97 or Section 100, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant;
Applicant means any person registered or desirous of obtaining registration under this Act;
Application means an application made to the Authority under Section 97
Advantages of advance ruling
• It affords finality to a two way interpretation, thereby avoiding of protracted/extended litigation.
• Authentic /correct interpretation of law
• Clarity on classification issues
• Can seek guidance before commencement of business or entering into a new venture.
• Facilitates contractual obligations by proper drafting of agreements at initial stage itself
• Avoids disputes between venture partners
• Helps in cost and price determination including participation in global and domestic tenders.
AAR and Application for AR: Section 96-97
Authority for advance ruling constituted under the provisions of a SGST or UTGST shall be deemed to be the Authority for advance ruling in respect of that State or Union territory.
Applicant – make an application + fee as prescribed + question on which the advance ruling is sought.
Question can be any of following:
• classification of any goods or services or both;
• applicability of a notification issued under the provisions of this Act;
• determination of time and value of supply of goods or services or both;
• admissibility of input tax credit of tax paid or deemed to have been paid;
• determination of the liability to pay tax on any goods or services or both;
• whether applicant is required to be registered;
• whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term.
Note: Question on determination of place of supply cannot be raised
Procedure on receipt of application: Section 98
Application received: Authority forward copy to concerned officer and, if necessary, call for relevant records: Provided records shall be returned to the said concerned officer as soon as possible
The Authority after examining application and records and after hearing the applicant or his authorized representative: Admit or reject the application (by order)
Provided: No application to be entertained on already pending matters

Provided further: No application to be rejected without giving an opportunity of being heard
Provided also: application of rejection must be accompanied with reason for the same
Orders of Appellate Authority: Section 101
Appellate Authority may, after giving the parties an opportunity of being heard: Pass order confirming or modifying the
Time Limit: The order shall be passed within a period of ninety days from the date of filing of the appeal
If members of the Appellate Authority differ on any point or points: No advance ruling can be issued in respect of such questions
A signed and certified copy to be given to the applicant, the concerned officer, the jurisdictional officer and to the Authority after such pronouncement.

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