Category: Advance Ruling under GST

Where the members of the Authority differ on any question on which the advance ruling is sought, they shall state the point or points on which they differ and make a reference to the Appellate Authority for hearing and decision on such question.

(ICAI FAQ PUBLICATIONS 06-09-2017 Advance ruling under GST: FAQ NO. 10)

The Advance ruling should be pronounced in writing within 90 days of receipt of application.

(ICAI FAQ PUBLICATIONS 06-09-2017 Advance ruling under GST: FAQ NO. 9)

The following procedure needs to be adopted for obtaining advance ruling
(a) Applicant to file application for Advance Ruling under section 97(1) of the Act shall be made on the common portal in FORM GST ARA-01 and shall be accompanied by a fee of ` 5,000/- to be deposited in the manner specified in section 49 of the Act. The application, the verification contained therein and all the relevant documents accompanying such application shall be signed in the manner specified in Rule 26 of CGST Rules.
(b) On receipt of an application, the Authority shall cause a copy thereof to be
forwarded to the concerned officer and, if necessary, call upon him to furnish the relevant records. Such records to be returned as soon as possible.
(c) Then, the Authority will decide on admission or rejection of the application and send the copy of the order (admission or rejection) to the applicant and to the concerned officer. Reasons in case of rejection to be stated in the order. However, the Authority shall not be admit the application, where the question raised in the application is already pending or decided in any proceedings in the case of an applicant under any of the provisions of this Act                                  (d) If, the Authority decides to admit the matter then the Authority shall pronounce the advance ruling within 90 days from the date of receipt of the application A copy of the advance ruling so pronounced by the Authority duly signed by the members and certified to be a true copy of its original by any member of the Authority for Advance Ruling, shall be sent to the applicant, the concerned officer and the jurisdictional officer after such pronouncement.
Both in case of rejection of the application and pronouncing of the ruling, the Authority will provide an opportunity to be heard to the applicant and the department authorities or their authorised representatives.

(ICAI FAQ PUBLICATIONS 06-09-2017 Advance ruling under GST: FAQ NO. 8)

The Advance Ruling Authority will comprise of two members – one member from amongst the officers of central tax and one member from amongst the officers of State / Union Territory tax, to be appointed by Central Government. The qualification, method of appointment of the members and the terms and conditions of their service will be prescribed. As per Rule 103 of the CGST Rules, officer of the rank of Joint Commissioner shall be appointed as member of the Authority for Advance Ruling.

(ICAI FAQ PUBLCATIONS 06-09-2017 Advance ruling under GST: FAQ NO .7)

The Authority for advance ruling constituted under the provisions of a State Goods and Services Tax Act or Union Territory Goods and Services Tax Act shall be deemed to be the Authority for advance ruling in respect of that State or Union territory. However, the Government may, on the recommendation of the Council, notify any Authority located in another State / Union territory to act as the Authority for the State or the Union territory where Authority for Advance Ruling is not constituted.

(ICAI FAQ PUBLICATIONS 06-09-2017 Advance ruling under GST: faq no. 6)

Yes. Advance ruling on an existing activity undertaken by any registered person or
desirous of obtaining registration under the Act can be sought for.

(ICAI FAQ PUBLICATIONS .06-09-2017 Advance ruling under GST: FAQ NO. 5)

Yes. Advance ruling for any proposed activity to be undertaken by any registered person or desirous of obtaining registration under the Act can be sought for.

(ICAI FAQ PUBLICATIONS 06-09-2017 Advance ruling under GST: FAQ NO. 4)

No advance ruling can be sought on any matters other than those specified in response to Q2. Additionally, if the matter on which clarification is sought is already pending or decided in any proceedings in the applicant’s case under any of the provisions of the Act, then the application of advance ruling will not be admitted.

(ICAI FAQ PUBLICATIONS 06-09-2017 Advance ruling under GST: FAQ NO. 3)

The Advance Ruling can be obtained on the following matters:
(a) classification of any goods or services or both;
(b) applicability of a notification issued under provisions of the Act;
(c) determination of time and value of the 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 or both;
(f) whether applicant is required to be registered;
(g) 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.

(ICAI FAQ PUBLICATIONS 06-09-2017 Advance ruling under GST : FAQ NO. 2)

The definition of “Adjudicating Authority” as defined in Section 2 (4) of CGST ACT, 2017 excludes Advance Ruling Authority (Both the Authority for Advance Ruling and the Appellate Authority for Advance Ruling).

(ICAI FAQ PUBLICATIONS 06-09-2017 Advance ruling under GST: FAQ NO. 1)