1. Standardised PPT on GST
Indirect Taxes Committee
The Institute of Chartered Accountants of India

2. Disclaimer and Copy right
This presentation has been prepared to provide a standard ‘user presentation’. The views expressed in this presentation are those of Speaker(s). The Institute of Chartered Accountants of India may not necessarily subscribe to the views expressed by the speaker(s). The information cited in this presentation has been drawn from various sources. While every efforts have been made to keep the information cited in this presentation error free, the Institute or any office do not take the responsibility for any typographical or clerical error which may have crept in while compiling the information provided in this presentation. Further, the information provided in this presentation are subject to the provisions contained under different acts and members are advised to refer to those relevant provision also. For clarifications write to us at
© The Institute of Chartered Accountants of India
This standardised PPT may be used by any person with due acknowledgement to the Indirect Taxes Committee of ICAI.
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3. Advance Ruling
© Indirect Taxes Committee, ICAI

4. Application for Advance ruling – Sec 97
Advance Ruling can be sought for the following questions:
Classification of goods or services or both;
Applicability of a Notification;
Determination of time and value of supply of goods or services or both;
Admissibility of Input Tax Credit;
Determination of tax liability;
Clarification on registration;
Classification of a supply as goods or services or both.
© Indirect Taxes Committee, ICAI

5. Procedure of Receipt of Application– Sec 98
AAR (Each State)
1 CGST SGST
Member Member 2
Shall send copy,
may call records 1
Prescribed form and fees w.r.t. specified 7 questions only. 3
Accept or Reject
Prescribed Officer
Applicant
Reject after opportunity of Hearing
Copy
* Not to admit if already before / decided by any Adjudicating or Appellate Authority.
© Indirect Taxes Committee, ICAI

6. Procedure for Advance ruling – Sec 98
Application admitted
AAR 3
If members differs,
refer to 1
Opportunity of Hearing
Appellate Authority of Advance Ruling 1
Prescribed Officer / Jurisdictional CGST / SGST Officer
Applicant 2
Advance ruling on Question in Application within 90days
Copy
No application shall be admitted if the same is already pending or decided in any proceedings under any provisions of GST
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7. Appellate Authority for Advance ruling – Sec 100 & 101
AAR/ Aggrieved Applicant
Within 30 days of AAR ruling *
Fees of Rs 1
AAAR
Designated Chief Commissioner Commissioner
Central Tax SGST/UGST
Opportunity of Being Heard
Within 90 days 2
Advance Ruling confirmed or modified Or
Decide no ruling can be issued
* Period may further be extended by 30 days.
-Applicant
-CGST / SGST / UTGST
Officer
-AAR 3
Copy to
© Indirect Taxes Committee, ICAI

8. Appeal to and Order of Appellate Authority – Sec 100 and101
AAR
Ruling
-within 30 days of Communication of Ruling*
-in Prescribed form with prescribed fees
Applicant
Prescribed Officer or
CGST/SGST Officer
AAAR
Within 90 days Hearing + Decision OR
*Note: Appellate Authority may allow further period of 30 days
Decide no ruling
can be issued
© Indirect Taxes Committee, ICAI

9. Rectification of Advance ruling – Sec 102
AAR or AAAR may rectify the ruling brought to its notice
For mistake apparent from record.
Either on own motion or if brought to notice by prescribed/ jurisdictional CGST/ SGST/ UTGST officer or applicant
Opportunity of being heard if prejudicial to Applicant/ Appellant
Rectify mistake apparent from record within 6 months of date of order
Note:- Not to amend substantive part of the order
© Indirect Taxes Committee, ICAI

10. Applicability of Advance ruling – Sec 103
Binding on
Applicant seeking AR as per section 97(2)
Jurisdictional tax Authority
UNLESS
Law, Facts, Circumstances have changed
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11. Ruling void ab initio – Sec 104
If AAR / AAAR finds ruling obtained by the applicant /appellant by fraud / misrepresentation / suppression of facts.
By order declare advance ruling as void-ab-initio, after giving an opportunity of being heard
Note:- All provisions of the Act shall apply after excluding period in between date of ruling and this order
© Indirect Taxes Committee, ICAI

12. Power / Procedure of AAR/ AAAR– Sec 105 and 106
Deemed to be civil court;
Proceedings treated as judicial proceedings;
Power to enforce attendance, examining on oath, issuing commission, compelling production of books / records;
Power to regulate its own procedure.
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13. Thank You For any Clarification, Please Contact
Indirect Taxes Committee of ICAI
Website:
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