Goods and Services Tax (GST) is a value-added tax that was implemented in India on July 1, 2017. The GST is a comprehensive tax that replaced multiple taxes such as excise duty, service tax, and value-added tax. The GST is divided into Central GST (CGST), State GST (SGST), and Integrated GST (IGST).
Chapter 12 of the CGST Rules deals with the Advance Ruling that is issued by the Authority for Advance Ruling (AAR). An Advance Ruling is a written decision by the AAR on the interpretation of the GST laws and procedures. The AAR is a quasi-judicial body that is appointed by the government to guide taxpayers and resolve disputes related to GST.
1. Classification of goods and services
2. Applicability of GST on goods and services
3. Rate of GST applicable on goods and services
4. Input tax credit available on goods and services
5. Whether a particular activity or transaction amounts to a supply under GST
6. The liability to pay GST by a particular person for a particular transaction
The procedure for application of Advance Ruling is as follows:
1. The applicant files an application in Form ARA-01 to the AAR.
2. The AAR issues a notice to the applicant and the concerned officer of the GST department to appear before the AAR on the date and time specified in the notice.
3. The applicant and the concerned officer present their case before the AAR.
4. The AAR gives its ruling on the case within ninety days from the date of application.
5. The ruling is binding on the applicant and the GST department for the particular transaction or activity.
6. The ruling is valid until the law or facts related to the transaction or activity change.
If the applicant or the GST department is dissatisfied with the Advance Ruling issued by the AAR, they can file an appeal to the Appellate Authority for Advance Ruling (AAAR) within thirty days from the date of communication of the ruling. The procedure for appeal is as follows:
1. The appellant files an application in Form ARA-02 to the AAAR.
2. The AAAR issues a notice to the appellant and the concerned officer of the GST department to appear before the AAAR on the date and time specified in the notice.
3. The appellant and the concerned officer present their case before the AAAR.
4. The AAAR gives its ruling on the case within ninety days from the date of application.
5. The ruling is binding on the applicant and the GST department for the particular transaction or activity.
6. The ruling is valid until the law or facts related to the transaction or activity change.
Section 101 of the CGST Act, 2017 provides for the Certification of Copies of Advance Ruling Pronounced by the AAAR. The AAAR may, on an application made by the concerned officer or the applicant, certify a copy of any order passed by it on a reference made under section 97 or section 100. The certified copy may be produced in any proceedings under this Act as evidence of the findings of the AAAR.
Chapter 12 of the CGST Rules deals with the Advance Ruling that is issued by the Authority for Advance Ruling (AAR). An Advance Ruling is a written decision by the AAR on the interpretation of the GST laws and procedures. The procedure for application of Advance Ruling and appeal against Advance Ruling is elaborated in this article. The Certification of Copies of Advance Ruling Pronounced by the AAAR has also been discussed.
How to register your business on Flipkart?
TELEPHONE SETS - GST RATES & HSN CODE 8517
Halogenated Derivatives Hydrocarbons - GST Rates HSN Code 2903
