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Home Acts & Rules Bill GST - Draft-Bills-Reports FAQ on GST dated 21.9.2016 based on Draft Model GST Chapter 17 = Advance Ruling Chapters List This

Advance Ruling - FAQ on GST dated 21.9.2016 based on Draft Model GST

Chapter: 17
Advance Ruling
Question 1	:	What is the meaning of Advance Ruling?
Question 2	:	Which are the matters enumerated in Section 97 for which advance ruling can be sought?
Question 3	:	What is the objective of having a mechanism of Advance Ruling?
Question 4	:	What will be the composition of Authority for advance rulings (AAR) under GST?
Question 5	:	What is the Appellate authority for advance ruling (AAAR) and what would be its composition?
Question 6	:	How may AAR and AAAR will be constituted under GST?
Question 7	:	To whom will the Advance Ruling be applicable?
Question 8	:	What is the time period for applicability of Advance Ruling?
Question 9	:	Can an advance ruling given be nullified?
Question 10	:	What is the procedure for obtaining Advance Ruling?
Question 11	:	Under what circumstances will the application for Advance Ruling be compulsorily rejected?
Question 12	:	What is the procedure to be followed by AAR once the application is admitted?
Question 13	:	What happens if there is a difference of opinion amongst members of AAR?
Question 14	:	What are the provisions for appeals against order of AAR?
Question 15	:	Can the AAR & AAAR order for rectification of mistakes in the ruling?

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