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 transactions whether it is proposed or already occurred. For this purpose, each state would constitute Authority of Advance Ruling (AAR) . Many of the states have already constituted the benches. The details of the bench along with communication addresses can be accessed from this link http://www.gstcouncil.gov.in/sites/default/files/Details-of-AAR-as-on_22-11-2017.pdf Who can apply (persons eligible?) Unlike old laws which this facility to specified persons, GST law made available this facility t
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facility 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 the application If the application is rejected, it should be by way of a speaking order giving the reasons for rejection. If the application is admitted, the AAR shall pronounce its ruling within 90 days of receipt of application. Here again, an opportunity of hearing to the applicant as well as department representative shall be given while arriving the ruling on the questions/matters specified in the application Application for advance ruling will not be admitted in cases where the question rai
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xtended 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 – GUJARAT HIGH COURT The Appellate Authority must pass an order after hearing the parties to the appeal within 90 days of the filing of an appeal. If members of AAAR differ on any point referred to in appeal, it shall be deemed that no advance ruling is issued in respect of the question under appeal. Other points to be noted: An advance ruling pronounced by AAR or AAAR shall be binding only on the applicant and on the concerned officer or the jurisdictional officer in respect of the applicant.
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ng 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 based on a circular issued by Board as a circular is not a notification. IN RE: Jason James Clemens 2004 (11) TMI 5 – AAR (New Delhi) While undoubtedly ruling given in a particular case binding only in respect of reported transaction of the concerned applicant with concerned departmental officers, nevertheless said ruling can have persuasive value in other cases. Columbia Sportswear Company v. Director of Income Tax – 2012 (8) TMI 105 – SUPREME COURT ; In Re: T.T. Recycling Management India Pvt
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