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1. 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...

2. 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...

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

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

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. 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...

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

8. 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...

9. Maintainability of Advance Ruling application - Exemption from GST - The applicant is recipient of services and not supplier of services, hence their application is not...

10. Maintainability of application for Advance Ruling - The AAR while dismissing the application held that, in the instant case, the questions, on which the applicant seeks...

11. 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...

12. Validity of rejection of Advance Ruling application - application rejected without due opportunity to show cause against the reason assigned - The petition is allowed in...

13. Scope of Advance Ruling application - Whether the "Case" was pending before filing of application - it is evident that notice was issued to the petitioner by DGGI on...

14. Admissibility of application for Advance ruling u/s 245R - Pending case - The pendency has to be considered on the date of filing of the application and there was no...

15. Maintainability of application for advance ruling - recipient of services - Benefit of Concessional rate of tax - Any provisions of the Law should not be interpreted in...