CHAPTER

21
21.1 Sec. 95 : Definitions
otherwise requires, -
In this Chapter, unless the context ·ty th Appellate Aut hor ity to a11
or e .
provided by the Authon lOO(l) in relation to the suppJ11,
(a) •Advance ruling" means a decision ( ) ' .
s specified in sec. 97 2 or sec.
opplicant on matters or on question b nd taken by the applicant;
ertoken or proposed to e u er
of goods or services or both being und Ruling refe rred to in sec. 99;
· f, Ad
the Appellate Authonty or vance
(b) •Appellote Authority" meons ;
person registered or desirous of
obtaining registration under this Act
(c) •Applicant" means any
tion made to the Aut hor ity under
sec. 97(1);
(d) •Application" meons an applico
in sec. 96.
(e) "Authority" means the Author
ity for Advance Ruling referred to

NW .YTICAL VIEW OF THE TOPIC

section 97(2) or
ision can only be in res pec t of matters or questions specified in
1. Advance ruling dec
ices, which is eith er proposed
tion 100 (1) of the Act in rela tion to the supply of goods and /or serv
sec be made even
or is bein g und erta ken by the applicant. Thus, an application can
to be undertaken
ces. Fur the r, advance ruling
re the app licant has und erta ken an act ivity of supplying goods/servi
befo ken by the
on a presen t act ivity of sup ply of goods/services being underta
can cilso be sought
applicant.
GST Act or Who
er the GST law may be a pers on who is already registered under the
2. Applicant und
making the application is not
refore, registration at the time of
wishes to obtain a registration. The
necessary.

tt4®iiiUll£[Link]
rtfl-i441Witffllit•1;i&t,)Ziitii;fTer rito ry (UT). The
h State/Union
1. The MR. shall be located in eac
ted under the provisions of
ciuthority for advance ruling constitu
med to be the aut hor ity for
SGST Act or UTGST Act shall be dee
ite or Union Ter rito ry under
advance ruling in respect of tha t Stc
CGST Act, 2017 cilso.
s not below the rank of Joi nt
2. The Government shcill appoint officer
 loner os member of the aut
ortty for Gcfv
()1rtrl •nee "'lin g !Mi!J
II con be seen tha t lhe MR
1s Constftut ·
td Under lh
~ fhUSnot, the Central Act, This would
• 'OSpectr,
, "'ean lha t I g 9i'ten b • Slate/un1on Territory Act
and cel'ned St I he "'lin

.
••,tt,ln the jurlsdocllon of the con
• •/Union T Y lhe Mil ~
"' 1 err1 1ory , "'11 be •pplicable only
~--~ , , , , • 1
' . ! • • •
applicant who seeks an advance rui· • .
Ing Should e an app lica tio I
An uld sla t lh mak
I, 'th • fee of Rs. 500 0/. and Sho
n FORMIs'°GST ARA-1 t oge11,e,
e e "1estion o• Whi, ch suchn an.U ng " ht.
"' n on which the adv anc e "'lin g Is
n,, questio SO ~t Under lh'
9
t, ( ) b is Act , sha ll be in respect f
ices
classiflcatfon of any 900ds or serv or Olh;
o, .
• issued Unc.f
(b) applicability of a notffication
er the Provisions of [Link] Act;
(c) detennination of time and value of sup
I
of t p y of. 90ods or serv·ices or both;
:tit
'd) admissibility of input tax crec
G>c P<lld or deenie.:t t o have been
'
poid;
(e) detennination of the liab ility to pau t
, ax on any ~ .
;:,v,.,uS or services or
both;
to be registered;
(f) whether applicant is required
(g) whether any par ticu lar thing done bu the .
, app1leant with r espect to •ny 900ds or Services or
res ults in a sup ply of 900 d .
both amounts to or
t enn. ning of that
s or services or both, within the hlea
determination of plac f
It is to be noted tha t questions on O MR.
e s11pp1Y cannot be raised with the
l,
21.4ipt Se
I B!Ce c. : :Pr oc ed ur e on Recei
98tion t of A lication
of App lica

concerned
lica tion in FORM GST ARA -1, the MR Shall forv,ard • topy lo the
(iJ On receipt of an app to furnish the relevant records.
officer and, If necessary, dire ct hin,
sible to the toncemed
so cal l..i for by the AAR should be returned as SOon as pos
reco
The er.
(ii offic rds

afte r
on, wou ld e>cc unine the application and the records called for, and
(ii) The AAR, at its discreti his authorised
nt or his aut hor iz.. i representative and concerned officer or
hearing the applica tion:
er adlnlttlng or rejecting the applica
representative, pass an order, eith
application Is already
ll not adm it the app lica tion where the question rais..i in the
(iv) The MR sha of the provisions of this
dec ld.. i in any pro ce. .iing s in the case of an applicant under any
[Link] or
Act
g heard.
tion , the app lica nt ought to be given an opportunity of bein
&i Bef'oro rejecting the app lica
n shall be stated in the
ls fina lly reje cte d, the reasons for such rejectio
[Link] the
6oQ ord app lica tion
 ~
ng al
by CA. Yashvant Ma
Goods and S. rvl cu Ta x (GSTI Au tho red
MfL■ I Ind ire ct Ta xa tio n_

mode shall be se nt to the a~pllcant and to

the concerned officer. U'' 1t ~
(vii) A copy of ne ry
order all proceed Cl$ fo ll~ . coP
the AA A sh
g: W he re the application Is admitted,
or obtained by the •
nc~u l.m
~ tm e n t of Adva e It by the applicant
t') :ff l''
d be for

~
terial as ma y be place
Examine such fu rth er ma ed representatives an
d co ne ~-
~!
plica nt or his au tho riz
being heard to the ap
Provide opportunity of
ed representative.
of fic er or this authoriz ap plication.
\
I· <' ''
the
Pronounce Its advanc e rul ing on the questio n sp ecified in
l
-rt ,•

[Link] to Appellate
Authority; g is sought, ~ i- <'''
an y qu estio n on wh ich th e advance rulin
on
ers of the AAR di ffe r Appellate Au th or ity fo
r advance ruling fo, co)
(i) Where the memb an d re fe r It to the
/s of dif fer en ce
shall sta te the point (t,)
final decision. of applicatiori.
90 days of th e re ce ipt
un ce its ad va nc e ruling In writing within (c)
The AAA shall pro no required ~.
is ma de du e to dif fer en ce of opinion is fl
ce '
e Ap pe lla te Au tho rit y to whom a referen
(iii) Th erence.
thin 90 days of such ref e~ 3.
pronounce the ruling wi adva nc e ru lin g pronounced by th e co nc 0
of th e
of Ad va nce Ru ling Pronounced: A copy d, sh all be se nt to th e applicant Ql\j
i
Submiss ion rti fie
e Members and ce
rity, du ly signed by th J
AAR/Appellate Autho me nt.
4.
er af te r pronounce
to the concerned of fic
·ib•f41ttl d!Miitft:l®ihUThMZ13J
~1-1--r nc e ru lin g sh all be co ns titu ted in
each st at e/ UT .
ity fo r adva
The appellate au th or Ac t, or UTGST Ac t
shall be de O)
st at e un de r SG ST
ity constituted in each 4!l1lfd
The appellate au th or of th at st at e/ UT fo r CGST Ac t also.
th or ity in re sp ec t
to be the appellate au

Hl•A•Eib•f¥iit•f-i?i•f4itti t¥ e ffl;U,1il\+J Oi)

fll¥i4 ed or jur isd ict ion al of fic er or th e ap pli ca nt

, who is
99nevtd
Q .

d by th e concern
An appeal can be file
AAR.
by the ruling given by e ru lin g. This pe .
~
m th e da te of re ce ip t of th t:
file d wi th in 30 da ys fro
cause for no t fili ng
th nod can
The appeal should be er e is su ffi cie nt
fo r an ot he r 30 days
, if th e appeal
fu rth er be extended 0
ys.
wi thi n th e fir st 30 da /-
T ARA-2 to ge th er wi th a fee of Rs. 10 ,0 00
RM GS
The appeal shall be in FO
manner.
rified in the prescribed
The appeal shall be ve

~KMt•J •t4ti•1•4Af ~i4ittt rlb Of.);1~ ard t 0 th

fo rd a reason ab le op portunity of being he e parties befort
ap pellate au th or ity must af
The
passing the order.
confirm
t th er pass such or de r as it deems fit , or or modify the rul~
(ii) ~hority ca n ei
he said au
appealed against.
peal.
(iii) wi th in 90 days fro m th e da te of fil in g ap
The order should be pa
ssed
 Advance Ruling

th•rt Is o difference of opinion between members on the question covered under the appeal, then
(Iii ::,..ouJd bl considered that no advance ruling Is lssutd In the llt4tter.
y of th• appellate orcJer should be signed by the members and communicated to the concerned
.,) It ,op ond applicant, as soon as possible after such pronouncement
(
• ofRc•r ~r.i1111r.•~
I • •
~~,,.-~
• •
r.t!~••r.•11111•·
• • • •

fh• odvonc• ruling can be rectlfled by th e authorities if there are any mistakes apparent on the
1• ,.,ord·
AAR or Appellate au th0rity may amend the order to rectify any mistake apparent from the
z, fh• rd
,.,o if such mistake:
oteri!!
I

tlced by It on Its own accord, or

(o) Is no
brought to its notice by the concerned or the Jurisdictional officer
(b) Is
or Galli
. brought to its notice by the applicant. ~e llll~lake 11"0 yva~►
(c) IS
fhe application for rectification can be made within 6 months, and cannot result in substantial
3• ndment of the order.
ome
If the rectification results in increase in tax liability or reducing of input credit then a hearing has
4• to be given to the applicant/appellant.

[Link]~llt¥iill6~i•irfuMliM=iiffili@
(i) The advance ruling pronounced by the Authority under this chapter shall be binding only on the
applicant and on the jurisdictional officer in respect ~f the applicant.

Oi) The advance ruling shall be binding on the said persons/authorities unless there is a change in law
or facts or circumstances, on the basis of which the advance ruling has been pronounced. When any
change occurs in such laws, facts or circumstances, the advance ruling shall no longer remain
binding on such person.

g1t•i-f:ifl(•~EVtJ;f§4.M 11 ;nc(ti•fi'bffl1Umamt,6iz.t!i,,t1EiU§4A
0) If the Authorities (AAR and appellate authority} find that the advance ruling order has been
obtained by the applicant/appellant by fraud or suppression of material facts or misrepresentation
of facts, it may, by order, declare such ruling to be void ab initio.

(ii) Consequently, all the provisions of the Act shall apply to the applicant as if such advance ruling
had never been made.

(iii) Before passing the order, an opportunity of being heard should be given to the applicant/appel Iant.

(iv) The period beginning with the date of advance ruling and ending with the date of order under this
sub-section shall be excluded in computing the period for issuance of Show cause notice and
adjudication order u/s 73 and 74 respectively.

(v) A copy of the order so made shall be sent to the applicant and the concerned/ jurisdictional officer.
 uthored by CA. Yashvant Mangal
x (GST) A
n - Goods and Services Ta
• Indirect Taxatio

M b t• E f .i ~ fil n r t& ia t t; ,t .~
iZ•Mti•ltiUid • M
rtlllkW[IJeW r pu rpose o th e
e
f exercising its pow rs rega
1. The Authority o r
shall, fo
the Appellate Au
thority
~
inspection;
(a) discovery and am ining him on oath;
person an d ex
attendance o f any
(b) enforcing the
book s o f account and other records,
no f
commissi ons and compelling productio
(c) issuing
pow ers o f a civil court.
have all the
ed to be a civil court and every
deem
r th e A pp ellate Authority shall be to be a judicial proceed; Proc~
o deem ed
2. The Authority Authority shall be
before the Authori
ty o r the A ppellate

IU 'iW .• fi llfu & ,.;ifla t, J iffl

iz.t@,i!i& •lk h d f. ia tM
f-tlP¥Mi-Xii uthority shall, sub
ject to the provisio
ns o f th is Cha pter,
have power '- i•
1
u
the Appellate A
The Authority o r
ocedure.
regulate its own pr