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1. Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling

2. Anti-Profiteering - Order of the Authority - Rule 133 of the CGST Rules, 2017 as amended.

3. Anti-Profiteering - Duties of the Authority - Rule 127 of the CGST Rules, 2017 as amended.

4. Anti-Profiteering - Secretary to the Authority - Rule 125 of the CGST Rules, 2017 as amended

5. Anti-Profiteering Authority - Certain provisions under Rules 120, 122 and 124 of GST Rules 2017 amended.

6. The applicant had suppressed material facts from the Authority for Advance Ruling by mis-declaring that the issue was not pending in any other proceedings, when in fact,...

7. Scope of Advance Ruling application - zero-rated supply or a Normal supply - export of service - The Advance Ruling Authority should have refrained from passing any...

8. Anti-Profiteering Authority - Power to terminate the Chairman and Technical Member of the authority - Provisions of Rule 124 of GST Rules, 2017 amended.

9. Territorial Jurisdiction of Advance Ruling Authority - As seen from this provision there is a territorial nexus between the authority for advance ruling of a state and...

10. Applicability of Advance ruling - The binding nature is to be decided with reference to the nature of decisions by the Advance Ruling Authority. It is not as if that...

11. Maintainability of advance ruling application questioned due to pending classification issue before Customs Officer for 13 imported products used in Lithium-ion cell...

12. CESTAT Mumbai analyzed the case involving 'API supari' to determine the rate of duty and the applicability of Advance Ruling u/s 28J of Customs Act, 1962. The tribunal...

13. Scope of Advance Ruling - Validity of Ruling dated 20/01/2021 - The Authority for Advance Ruling (AAR) declared the advance ruling void ab initio under section 104 of...

14. Scope of Advance Ruling application - supplies undertaken prior to the date of filing of the application for advance ruling - The scope of the ruling for Authority for...

15. Scope of Advance Ruling application - Since the petitioner has not paid GST @ 18% and appears to be contesting the aforesaid notice, therefore, the issue is treated to...