PROCEDURE AT THE END OF ADVANCE RULING AUTHORITY - Handbook of GST Law & Procedures (CBIC) [October 2024] - GST

5. PROCEDURE AT THE END OF ADVANCE RULING AUTHORITY 5.1. Upon receipt of an application, the AAR shall send a copy of application to the officer in whose jurisdiction the applicant falls and call for all relevant records. 5.2. The Authority shall examine the application and the said records called for and after hearing the applicant or his authorised representative and the concerned officer or his authorised representative, by order, either admit or reject the application. The records called for shall be returned to the said concerned officer after examining. 5.3. Application for advance ruling shall not be admitted in cases where the question raised in the application is already pending or decided in any proceedings in the case of an applicant under any of the provisions of CGST Act, 2017. 5.4. If the application is rejected, it should be only after an opportunity of being heard is provided to the applicant and by way of a speaking order giving the reasons for rejection and the copy of the order shall sent to the applicant as well as the concerned officer. 5.5. If the application is admitted, the AAR shall pronounce its advance ruling on the question specified in the application within ninety days of receipt of application. Before giving its ruling, the Authority shall examine the application and any further material furnished by the applicant or by the concerned departmental officer and hear the applicant or his authorized representative as well as the jurisdictional officers of CGST/SGST. 5.6. A copy of the advance ruling pronounced by the Authority duly signed by the members and certified in the prescribed manner, be sent to the applicant, the concerned officer and the jurisdictional officer after such pronouncement. 5.7. If there is difference of opinion between the two members of AAR, they shall refer the point or points on which they differ to the AAAR for hearing the issue. If the members of AAAR are also unable to come to a common conclusion in regard to the point(s) referred to them by AAR, then it shall be deemed that no advance ruling can be given in respect of the question on which difference persists at the level of AAAR.