y le Cr aa eee \' ADVANCE RULING INDEX OO COST RNS, 20 een] (wel Description [[Link] | Rules Description |g | Definitions tt | |103 | Qualification and appointment of members of the foe : 7 | puihory for Advance Ruling ott Authority for Advance Ruling & cation for Advance Rin FIT] |104 | Form and manner of application tothe Authonty = lei | for Advance Ruling 4. | Procedure on receipt of application 641 7 iin o jiate Authority for Advance Ruling 612 | {1% ced a a ej ae ruling 100 | Aopen to AopolateAufiorty 612 | 493 | Fom and manner of appeal he Appelt (at | Orders of Appetite Authority 613] |_| Authority for Advance Ruling (fae | Reetficaon of advance rung 613| 407 | Cerffication of copies of the Advance Ruling (03 | Applicability of advance ruling 614 | | pronounced by the Appellate Authority ‘avance ruling to be void in cerlaincroumstances. | 614 | 107A |Manual fling & processing Powers of Authority and Appellate Authority | 614 | | Procedure of Authority and Appellate Authority: 614 4, Need of Advance Ruling : An advance rling helps the applicant in planning his activities which are liable for payment of GST/Cusiomwel in advance. also helpsin avoidinglong drawn and expensive litigation atalater date. 2, The process of obtaining an advance ruling is simple, inexpensive and transparent: Seeking an advance ruling is ie we the procedure is simple and expeditious. Italo provides certainty and transparency toa taxpayer with fon issue which may potently cause a dispute with he taxadministrtion. 4. Binding Effect: The advance rulings pronounced by the Author is binding on the applicant who had sought it, and Governmentauthorities + [7 a 4. Objective: 4) Provide certantyinaxlabiltyinadvancein elation toan activity proposed tobe undertaken by theappicant +b) attractForeign Direct Investment (FO!) ) Speedy decisions, 4d) Inexpensive process. -€) Transparency. © f) Reduce Litigationies, NAL “advance ruling” means a decision provided by the Authority or the Appellate ‘Authority toan applicant on matters oron questions: Sate i DinSec87 (2) or D> sub-Sec100(1), in relation to the supply of goods or services or both being pecisinns BM waHons % Queer + |__| undertaken or proposed to beundertaken by the applicant _. | | Aelate cot (0)| “applicant” means any person registered or desirous of obtaining registration py Aaa | PAR underthisAct ae. {(@) | “application” means an application made to the Authority under sub-section (1) ofsection97 ra [(@)| “Authority” means the Authority forAdvance Ruling referred toin sealion 96 ee (6)] “Appellate Authority” means the Appellate Authority for Advance Rulin referred to in section 99. " is a subject the provisions of this Chapter, forthe purposes of this Ac, the Autholy for advance ruling constituted undar the provisions of a State Goods and Services Tax ‘Actor Union Territory Goods and Services TaxAct shall be deemed to| be the Authority foradvance ruling in respect of hat State or Union territory. The Goverment shall appoint officers not below the rank of Joint Commissioner a8 member ofthe Authority forAdvance Ruling. [Rule 103] Nok < Oc. (Q) | An applicant desirous of obtaining an advance ruling under this Chapter may make an application ‘Dinsuch form (FORMGSTARA-01) and ‘manner (application on common portal) and > accompanied by such fee (& 5000) asmaybe prescribed (Rule 104), stating the question on which the advance ruling is sought. “F@ | The question on which the advance ruling is sought under this Act, shal bejn respect of, — {@)| classification ofany goods orservioes orboth (0) | applcabity ofa noficaton issued under the provisions ofthis Act {@)| determination oftime and als of supply of goods or sevice orboth (@) | admissbly onput tax red oftex pad or deemed tohave been paid (€)] determination ofthe labity pay tax on any goods or services or both (6) |_ whether aplicantis required fo be reatstored {@)| whether any particular ting done by the applicant with respect to any goods or services or both amounts fo or results in a supply of goods or Servcesorboth,withinthemeaningofthatterm. Sos / ga) ‘On receipt of an application, the Authoiy shall cause a copy thereof to be ‘ererded tthe conoemed ofcer and, i necessary, call pon him to furrish the relevantrecords: FWA yo Coun oth’ provided tat where any records have been called for bythe Authority | in any case, such records shall, as soon as possible, be retumed tothe said conoemed officer. a Proviso “ [Link],(2) |The Authorty may hi ‘apy ote a andio the concemed @ | Where en epplicalion ‘examining bythe Authorty and representative 25 pronounce (6) | The Authority shall hearing the applicant risus a inthe application is already pending Fans in the case of a” applicant under, 2 after providing an oppor application, i a | Wherehemembersofthe Aunt cferen any question on wich tai ruingis sought he tals the pont orponts on which the der ‘reference the Appellate Aulhoity forhearing and decision on such qu ipronoune tis advance ruling in writing within niney anvrgrseppncsion at 22 cale wirrised representative and the cong re i porxetrreioreecth ch Ong riborly shaliniotadit the applica, yp Ale le jyofheainghes beangientothesysn ih mt: 3 strat ver tre applcalen 2ecled, he reas, Faecnstalbespecfedintheoret ro appleatn sll recede ry rade under subsection (2) habe Serio an : is admitted under sub-section (2), the Author alg *> such futher maleal as may be placedBbefretby the apotcantorobanes ityofbeingheardto the applicant orhis aut Paso te concemed offcer oF tis author | is advance ing on the question speci in caystromthedateofreceiptofapplcation. Jo days Subject othe provisions of the Appelt Auli oe “Authorty for Advance Ruling coasted under the provisions ofa Stele Sarvs TrAtere nn eay Gontsan Sas Tax Act shal be deemed ob: raspecothat State or Union tortor. Thus it can be seen thet bah the Authorty for Advance Ruling (AAR) 6 “Appolte Autor for Advance Rang (AAAR) is constivted under the respet notthe Centra (1) | The concemed offer, the jutstitione! officer or an applicant aggre pean a ee gee (4) ofsection 98, mayer within the sald p furtherperiod not exceeding tity days. {7} | Aci the avanoe ring pronounced by the Authority duly sired oy | ‘members and catiid nsuch manner as may be prescribed shall be senate | applicant, the concemed and the jurisdictional officer after such | pronouncement. Sat: this Chaplor, forthe purposes ofthis Act tte This would mean that the ria o oved by pealtote section salle fled within a period oft /scughtto be appealed against is ‘communica? alonaloficerendtheapplicant!__— ¢ Appeal Authoniy may, if ts salstee s vriedbyasufizenloause fom presen of thity dys, alow i to bo presen hi @Top) | Every appeal under this section shallbe in such form, accompanied by such fee and yerifedin such mannerasmay be prescribed. gule 108: Form and manner of appeal to the Appellate Authority for Advance Ruling (f) An apoeal aginst the advance ring issued under Sec 96 (6) shall be made by en ‘pplicant on the common portal in FORM GSTARA-02 and shallbe accompanied by @ fee of" 10,000 tobe depositedin the manner specifiedin section 49, (2) An appeal ‘against the advance ruling issued under Sec 98 (6) shall be made by the ‘concerned officer or the jurisdictional officer referred to in section 100 on the common portal in FORM GST ARA-03 and no fee shall be payable by the sad officer for fing theappeal, “The appeal referred ton sub-rule (1) or sub-rule (2), the verification contained therein ‘andailthe relevant documents accompanying such appeal shall be signed {@)in the case of the concerned officer or jurisdictional oficer, by an officer authorised inwiiting by such officer, and (b)inthe case ofan applicant, in the mannerspectfiedin ule 26, “The Appellate Authority may, after giving the parties to the appeal or reference an ‘opportunity of being heard, pass such order as it thinks fi, confirming or modifying the ruing appealed against orreferredto, | {)| The order referred to in sub-section (1) shall be passed within a period of ninety days from the date of filing of the appeal under section 100 ora reference under sub-section (5) of section 98. Sh Where the members ofthe Appellate Authority diferon any point or points referred toin appeal or reference, itshall be deemed that no advance ruling can be issued in respectofthe question under the appeal orreference. ‘Acopy ofthe advance ruling pronounced by the Appellate Authority duly signed by the Members and cerified in such manner asmay be prescribed shall besentto the ‘Dapplicant, 2 the concemedoficer, Dhejurisdicionaloficerand -DtotheAuthoriy CAA? after such pronouncement. The Authority or the Appellate Authority may amend any order passed by it under section 98 or section 101, 0.28 0 rectify any error apparent onthe face ofthe recor, ifsuch error is noticed > the Authority orthe Appellate Authority onits own accord, or (AAR | AAR) | Disbrought ots notice by the concerned officer, (to) | > the jurisdictional ofcer, (90> | the applicant or the appellant cnpr) within a period ofsixmonths from the date ofthe order: guy eee 5 Provided that no rectification which has the effect of enh lability or reducing the amount of admissible input fax credit shall be Tnade unless the applicant or the appellant has been given an opportunity ofbeing heard. a _ c IP gttek 1s Bol vive feak SS)ytheAutrty ortho Appelt Athy only — m Nis Cra desu TespelO Yate ! bi [(e)| on the concerned officer or Ie ey ‘The advance ruling Pr aT int who had. ir (a) on the applica (97 foredvance ruling; E subsection (2 fen irsltionalofcen respec applicant Q) foinsubsecton (1) shall be binding Te tare ri iat supporting the origina avance la, me ve changed. . () ae ate Authority finds that advance , 1e Authority or the Appel er tne exer: 011) has been obtained by the applicant or the appellant fray, suppression of material facts or misrepresentation offacts, it may, by oer declare such ruling to be void ab-inito and thereupon all the provisions of "Actorthe les made thereunder shallapply to the applicant or the appeliant. as; ‘suchadvance ruling had neverbeen made; Ulng provigo| Provided that no odershalbe passed under his sub-section unless ppartuniyof being heard fhas been given to the applicant or the sppelant = i wil) The Authority or the Appellate Authonty shal, for the purpose of exercising is powers regarding— (@) discovery andinspection; {b) enforcing the attendance ofany person and examining him on oath; {6) issuing commissions and compeling production of books of account ard ‘other records, have all the powers of a civil court under the Code of Givi] + Procedure, 1908, ‘The Author or the Appeals Authority shallbe deemed to be a civil courtforre Purposes of section 195 butnot forthe purposes of Chapter XVI of the Code ct ae Prooedure, 1973; and every proceeding before the Authorily or tne Aopliate Authority shall be deemed to be a judicial proceedings win te ‘meaning ofsections 193 and 223, jon nears ‘andforthe purpose of section 196 of the Ind ‘The Authorityorthe Appellate Auth er Chaps eevee oily shall, subjectto the provisions of this ure, Fel 26 T° Udading Pirates Obetpader