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Advance ruling under GST

Goods and Services Tax - GST - By: - CA Venkata prasad Pasupuleti - Dated:- 12-12-2017 - What is Advance ruling? Advance ruling means a decision/ruling given to the applicant by the constituted authority on the matters relating GST provisions like registration requirement, exemptions, classification, valuation, ITC etc. Unlike old Central indirect taxes (Central Excise, service tax) wherein ruling can be sought only on proposed transactions, GST laws provide an advance ruling on all types of tra .....

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the all registered persons or persons desirous of registration (i.e. unregistered as well). On what matters/questions, the Advance ruling can be sought? Section 97(2) of the CGST Act, 2017 (corresponding provisions in all states SGST Acts) provides that advance ruling can be sought on the following matters: Requirement of registration Classification of any goods or services or both Applicability of a notification issued under the GST Acts Determination of the liability to pay tax on any goods o .....

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acility of the filing online is not made available. Hence, applications shall be filed manually with the corresponding bench of the advance ruling. On receipt of an application, the AAR shall send a copy of the application to the jurisdictional officer and call for all relevant records. AAR shall grant an opportunity of hearing to the applicant as well as department representative for examining the admissibility of the application. Thereafter, AAR passes an order either admitting or rejecting th .....

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ed in the application is already pending or decided in any proceedings in the case of an applicant under any of the provisions of this Act. If there is a difference of opinion between the two members of AAR, they shall refer the point or points on which they differ to the Appellate Authority of Advance ruling (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 advanc .....

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tended period of 30 days which AAAR has the power to condone the delay) are expired, the appeal remedy may lose. In this regard, the rationale of the Hon ble Supreme court decision in case of Singh Enterprises v. Commissioner - 2007 (12) TMI 11 - SUPREME COURT OF INDIA . Only the remedy available is approaching the High court for invocation of the extraordinary jurisdiction under Article 226 of the Constitution of India. Panoli Intermediate (India) Pvt. Ltd. v. Union of India - 2015 (7) TMI 303 .....

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his clearly means that an advance ruling is not applicable to similarly placed other taxable persons in the State. It is only limited to the person who has applied for an advance ruling. The law does not provide for a fixed time period for which the ruling shall apply. Instead, it Law provides that advance ruling shall be binding till the period when the law, facts or circumstances supporting the original advance ruling have not changed. However, an advance ruling shall be held to be ab initio v .....

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g the applicant. Few decisions under the old laws that are relevant under GST also: Merely because another subsidiary is carrying out the same activity and its case is pending with any officer, another subsidiary will not become ineligible to obtain AR in relation to the same question. - IN RE: A. TEX (INDIA) PVT. LTD. 2004 (3) TMI 100 - AUTHORITY FOR ADVANCE RULINGS ; GSPL India Transco Ltd. v. Union of India - 2012 (8) TMI 753 - Gujarat High Court Advance Ruling cannot be sought on a question .....

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