Advance Ruling’ is a decision provided by the Authority for Advance Ruling (AAR) or the Appellate Authority for Advance Ruling (AAAR) to an applicant on specified matters or questions, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant. It is important to note here that […]
Read all‘Applicant’ is any person registered or desirous of obtaining registration under GST. It may be noted here that the application for advance ruling does not require the applicant to be registered. It is for this reason that the GST Portal offers the facility to file the application without regular login for taxpayers.
Read allThe law provides an exhaustive list of issues on which an Advance Ruling may be sought by an applicant: 1. classification of any goods or services or both 2. applicability of a notification issued under the GST Law 3. determination of time of supply of goods or services or both 4. determination of the value […]
Read allThough the law is not very clear on this aspect, it can be conclusively determined from the format of the form of application Form GST ARA-01 that multiple questions can be raised in a single application. As a general practice, the applicant files a single application pertaining to a particular line of business, and all […]
Read allAn advance ruling is binding only on the applicant who had sought it in respect of any matter and on the concerned officer or the jurisdictional officer in respect of that applicant. This means that an advance ruling shall not be binding on any taxpayer other than the applicant, even if the nature of business […]
Read allAARs are the authority that delivers decisions on questions sought by applicants under Advance Ruling. The AARs are constituted under the provisions of State GST Acts and UTGST Act, which are deemed to be the Authority for Advance Ruling for the purpose of CGST Act too. Though it is clear that there is a single […]
Read allThe Government appoints officers, not below the rank of Joint Commissioner as members of AAR. It is important to note here that the AAR consists of no judicial member, which questions the independence and objectivity of the AAR.
Read allOn receipt of the application, the AAR shall cause a copy thereof to be forwarded to the concerned officer and, if necessary call upon him to furnish the relevant records. 1. After examining the application and the records called for and after hearing the applicant or his authorized representative and the concerned officer or his […]
Read allAn appeal mechanism has been constituted by way of the constitution of AAAR. The AAARs have also been constituted under the provisions of State GST Acts and UTGST Act, which are deemed to be the AAAR for the purpose of CGST Act too.
Read allAAAR can be approached by the following: 1. By the members of the AAR: 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 of […]
Read all