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ADVANCE RULING UNDER MODEL GST LAW

Goods and Services Tax - GST - By: - Mr.M. GOVINDARAJAN - Dated:- 9-11-2016 - Advance Ruling Section 94(a) of Model Goods and Services Tax Act, 2016 ( Act for short) defines the term Advance Ruling as a written decision provided by the Authority (the Authority for Advance Ruling) or, as the case may be, the Appellate Authority to an applicant on matters or on questions in relation to supply of goods and/or services proposed to be undertaken or being undertaken by the applicant. Question on whic .....

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termination of the liability to pay tax on any goods and/or services under the Act; Whether the applicant is required to be registered under the Act; Whether any particular thing done by the applicant with respect to any goods and/or services amounts to or results in a supply of goods and/or services, within the meaning of that term. Objective of advance ruling The broad objective for setting up such an authority is to- provide certainty in tax liability in advance in relation to an activity pro .....

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appointment of the members shall be prescribed the rules. Appellate Authority Section 96 provides that the constitution of Appellate Authority which is the salient feature of the Model GST Law. The Appellate Authority shall hear appeal against the order of the Authority for Advance Ruling. The Appellate Authority shall comprise - The Chief Commissioner of CGST as designated by the Board; and The Commissioner of SGST having jurisdiction over the applicant. Procedure The Act provides the followin .....

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cticable; Then the Authority shall examine the application; The Authority may call for records, if required; The applicant or authorized representative of the applicant may be given an hearing in this regard; The Authority, by order, shall admit or reject the application; The Authority shall not admit the applicant where the question raise in the application is- Already pending in the applicant s case before any First Appellate Authority, the Appellate Tribunal or any Court; The same as in a mat .....

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ty shall give reasons for such rejection in the order; A copy of the order as above shall be sent to the applicant and to the prescribed officers; If the application is admitted, the Authority shall, after examining such further material as may be placed before it by the applicant or obtained by theAuthority and after giving an opportunity of being heard to the parties concerned, pronounce its advance ruling on the question specified in the application; The Authority have power to regulate its o .....

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reference to the Appellate Authority for hearing and decision on such question; The Authorityor the Appellate Authority shall pronounce its advance ruling within 90 days of the receipt of the application; Where the members of the Appellate Authority differ on any point or points referred to above it shall be deemed that no advance ruling can be issued in respect of the question covered by the reference application; A copy of the advance ruling duly signed by the Members and certified in the pres .....

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e authority may, after giving the parties, an opportunity of being heard, pass such order as it thins fit, confirming or modifying the ruling appealed against. The order shall be passed within a period of 90 days from the date of filing. The Appellate Authority has power to regulate its own procedure in all matters arising out of the exercise of the powers under the Act. The Appellate Authority shall have the powers of a Civil Court under CPC for the purpose of exercising its powers regarding di .....

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manner shall be sent to the applicant, the prescribed or the jurisdiction CGST/SGST officer and to the Authority. Rectification Section 101 provides for the procedure for rectification of advance ruling. The Authority or the Appellate Authority may amend any order passed by it so as to rectify any mistake apparent from the record, if such mistake is noticed by the Authority or the Appellate Authority on its own accord, or is brought to the notice by the prescribed or jurisdictional CGST/SGST of .....

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