Advance Ruling will be binding only on the applicant who has sought for advance ruling.
(ICAI FAQ PUBLICATIONS 06-09-2017 Advance ruling under GST: FAQ NO. `16)
Can the ruling issued by the authority or order passed by the appellate authority be modified
In case there is any error apparent on the face of the records then the Advance Ruling Authority or Appellant Authority for the Advance Ruling, as the case may be, can amend the Original Order passed by it within a period of 6 months from the date of said Order.
(ICAI FAQ PUBLICATIONS 06-09-2017 Advance ruling under GST: FAQ NO. 15)
What if, the Appellate Authority is not able to decide on the matters referred to them by the advance authority or in appeal
In this case, it will be deemed that no advance ruling can be issued on the matter under the appeal or reference.
(IACI FAQ PUBLICATIONS 06-09-2017 Advance ruling under GST: FAQ NO. 14)
Where will the Appellate Authority for Advance Ruling be located
The Appellate Authority for Advance Ruling constituted under the provisions of a State Goods and Services Tax Act or a Union Territory Goods and Services Tax Act shall be deemed to be the Appellate Authority in respect of that State or Union territory. However, the Government may, on the recommendation of the Council, notify any Appellate Authority located in another State / Union territory to act as the Appellate Authority for the State or the Union territory where Appellate Authority for Advance Ruling is not constituted.
(ICAI FAQ PUBLICATIONS 06-09-2017 Advance ruling under GST: FAQ NO. 13)
What will be composition of Appellate Authority for Advance Ruling
The Appellate Authority for Advance Ruling will comprise of – Chief Commissioner of Central tax as designated by the Board and Commissioner of State / Union Territory tax having jurisdiction over the applicant.
(ICAI FAQ PUBLICATIONS 06-09-2017 Advance ruling under GST: FAQ NO. 12)
Can the applicant / department file an appeal against the ruling pronounced by the Advance Ruling Authority
Yes. An appeal can be filed before the Appellate Authority of Advance Ruling within 30 days of communication of the advance ruling.
(ICAI FAQ PUBLICATIONS 06-09-2017 Advance ruling under GST: FAQ NO. 11)
What if, the members of Advance Ruling Authority have different viewpoints on the advance ruling sought
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)
Is there a time limit within which the application needs to be disposed off
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)
What is the procedure of Advance Ruling
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)
What will be composition of Advance Ruling Authority
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)