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TMI BlogAdvance RulingX X X X Extracts X X X X X X X X Extracts X X X X ..... ervices or both; (b) applicability of a notification issued under provisions of the GST Act(s); (c) determination of time and value of supply of goods or services or both; (d) admissibility of input tax credit of tax paid or deemed to have been paid; (e) determination of the liability to pay tax on any goods or services under the Act; (f) whether applicant is required to be registered under the Act; (g) whether any particular thing done by the applicant with respect to any goods or services amounts to or results in a supply of goods or services, within the meaning of that term. Q 3. What is the objective of having a mechanism of Advance Ruling? Ans. The broad objective for setting up such an a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ans. Appellate authority for advance ruling (AAAR), shall be constituted under the SGST Act or UTGST Act and such AAAR shall be deemed to be the Appellate Authority under the CGST Act in respect of the respective state or Union Territory. An applicant, or the jurisdictional officer, if aggrieved by any advance ruling, may appeal to the Appellate Authority. Q 9. How many AAR and AAAR will be constituted under GST? Ans. There will be one AAR and AAAR for each State. Details of addresses, contact details along with emails of AAR are available at http://www.gstcouncil.gov.in/sites/default/files/Details-of-AAR-as-on_22-11-2017.pdf Q 10. To whom will the Advance Ruling be applicable? Ans. Section 103 provides that an a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ituation, all the provisions of the GST Act(s) shall apply to the applicant as if such advance ruling had never been made (but excluding the period when advance ruling was given and up to the period when the order declaring it to be void is issued). An order declaring advance ruling to be void can be passed only after hearing the applicant. Q 14. What is the procedure for obtaining Advance Ruling? Ans. Section 97 and 98 deals with procedure for obtaining advance ruling. Section 97 provides that the applicant desirous of obtaining advance ruling should make application to AAR in the prescribed form. The format of the form and the detailed procedure for making application is prescribed in the CGST Rules. Section 98 provides ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Q 18. What are the provisions for appeals against order of AAR? Ans. The provisions of appeal before AAAR are dealt in section 100 and 101 of CGST/SGST Act or section 14 of the UTGST Act. If the applicant is aggrieved with the finding of the AAR, he can file an appeal with AAAR. Similarly, if the concerned or jurisdictional officer of CGST/SGST/UTGST does not agree with the finding of AAR, he can also f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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