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1. Form of application for obtaining an advance ruling - Manner of submission and Signing the application modified - Rule 44E of the Income-tax Rules, 1962

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

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

4. 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...

5. 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...

6. Maintainability of Advance Ruling application - non-disclosure of enquiry / summons under Section 70 of CGST Act as 'proceedings' in the advance ruling application -...

7. Maintainability of application - in any case the definition of advance ruling does not permit making of an application in relation to the supply of services already...

8. Scope of Advance Ruling application - Exemption from GST - As the question posed by the applicant is related to supplies undertaken by them prior to the date of filing...

9. Advance Ruling application maintainable for recipient liable to pay tax on reverse charge basis, despite definition of 'advance ruling' - Section 95 to be interpreted...

10. Maintainability of Advance Ruling application - Classification of supply of service - rate of GST - In the applicant case, it is seen that the State authorities have...

11. Procedure for use of digital signature on records and invoices-reg - Draft Notification and Circular

12. CIRP - Validity of order of NCLT admitting the application, bearing the signature of one member only -Pronouncement of the order in accordance with Rule 151 and 152 of...

13. Maintainability of Advance Ruling application - Recipient of supply - if a recipient obtains a ruling on the value to be adopted of his inward supply of goods or...

14. Inconsistent Rule with statutory provision - Section 18(6) of the JVAT Act, 2005 does not contemplate production of JVAT -404 Forms as a mandatory condition for availing...

15. Scope of Advance Ruling application - Supply or not - the application seeking advance ruling was filed on 21.03.2023 before the RAAR with respect to supplies already...