ADVANCE RULING UNDER GST ACT

General

1. An application can be filed by an applicant to seck Advance Ruling in FORM GST ARA-1 stating the question on which the advance ruling is sought.
2. A fee of five thousand rupees has to be paid in the same manner as tax and other dues are paid.
3. Authority for Advance Ruling (AAR) shall comprise one member from CGST administration and one member from SGST/UTGST administration.
4. The Central Government and the State Government shall appoint an officer having the experience of not less than three years in the rank of Joint Commissioner as member of the Authority for Advance Ruling.
5. The Authority would first decide on as to whether application is to be admitted or not.
6. Final hearing would be given only after admission and decision pronounced.
7. Time limit is 90 days for completing entire exercise.
8. Advance Ruling can be sought for matters relating to,

• 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, and 
• 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. 

Appeal against order of Advance Ruling Authority

1. There would be an Appellate Authority for Advance Ruling where appeal against ruling of Advance Ruling Authority can be filed. 
2. Time limit is 30 days from the date of communication of Ruling. This period can be extended by another 30 days . 
3. A fee of ten thousand rupees has to be paid for filing appeal. 
4. The appeal has to be filed in FORM GST ARA-2.
5. The Appellate Authority within 90 days has to pass such order as it thinks fit, confirming or modifying the ruling appealed against or referred to.
6. The parties to the appeal are to be given an opportunity of being heard. 
7. The orders can also be rectified on any mistake apparent on record.
8. However, no rectification which has the effect of enhancing the tax liability or reducing the amount of admissible input ta credit shall be made unless the applicant or the appellant has been given an opportunity of being heard.
9. Binding effect of Advance Ruling 
10. The advance ruling pronounced by the Authority or the Appellate Authority shall be binding only on the applicant who had sought it and on the concerned officer or the jurisdictional officer.
11. The findings of Advance Ruling are perpetual in nature provided the law, facts or circumstance supporting the original advance ruling have not changed.
12. An advance ruling can be declared ab initio void if the AAR or AAAR finds that it was obtained by the applicant by fraud or suppression of material facts or misrepresentation of facts.