Goods and Services Tax

What is the meaning of the term “Search”?
Question 1
Bill
Inspection, Search, Seizure and Arrest
Faq On GST (2nd Edition) Dated 31.3.2017
19. Inspection, Search, Seizure and Arrest
Q 1. What is the meaning of the term “Search”?
Ans. As per law dictionary and as noted in different judicial pronouncements, the term 'search', in simple language, denotes an action of a government machinery to go, look through or examine carefully a place, area, person, object etc. in order

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Settlement Commission [Omitted]
Question 1
Bill
Settlement Commission [Omitted]
Faq On GST (2nd Edition) Dated 31.3.2017
18. Settlement Commission [Omitted]
Omitted as the chapter

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Can the AAR & AAAR order for rectification of mistakes in the ruling?
Question 20
Bill
Advance Ruling
Faq On GST (2nd Edition) Dated 31.3.2017
Q 20. Can the AAR & AAAR order for rectification of mistakes in the ruling?
Ans. Yes, AAR and AAAR have power to amend their order to rectify any mistake apparent from the record within a period of six months from the date of the order. Such mistake may be noticed by the authority on its own accord or may be brought to its notice by the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Whether Appeal can be filed before High Court or Supreme Court against the ruling of Appellate Authority for Advance Rulings?
Question 19
Bill
Advance Ruling
Faq On GST (2nd Edition) Dated 31.3.2017
Q 19. Whether Appeal can be filed before High Court or Supreme Court against the ruling of Appellate Authority for Advance Rulings?
Ans The CGST /SGST Act do not provide for any appeal against the ruling of Appellate Authority for Advance Rulings. Thus no further appeals lie and th

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

What are the provisions for appeals against order of AAR?
Question 18
Bill
Advance Ruling
Faq On GST (2nd Edition) Dated 31.3.2017
Q 18. What are the provisions for appeals against order of AAR?
Ans. The provisions of appeal before AAAR are dealt in section 100 and 101 of CGST/SGST Act or section 14 of the UTGST Act.
If the applicant is aggrieved with the finding of the AAR, he can file an appeal with AAAR. Similarly, if the concerned or jurisdictional officer of CGST/SGST/UTGST does not agree with the finding of AAR, he can also file an appeal with AAAR. The word concerned officer of CGST/SGST means an officer who has been designated by the CGST/SGST administration in regard to an application for advance ruling. In nor

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

What happens if there is a difference of opinion amongst members of AAR?
Question 17
Bill
Advance Ruling
Faq On GST (2nd Edition) Dated 31.3.2017
Q 17. What happens if there is a difference of opinion amongst members of AAR?
Ans. If there is difference of opinion between the two members of AAR, they shall refer the point or points on which they differ to the AAAR for hearing the issue. If the members of AAAR are also unable to come to a common conclusion in regard to the point

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

What is the procedure to be followed by AAR once the application is admitted?
Question 16
Bill
Advance Ruling
Faq On GST (2nd Edition) Dated 31.3.2017
Q 16. What is the procedure to be followed by AAR once the application is admitted?
Ans. If the application is admitted, the AAR shall pronounce its ruling within ninety days of receipt of application. Before giving its ruling, it shall examine the application and any further material furnished by the applicant or by the concern

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Under what circumstances will the application for Advance Ruling be compulsorily rejected?
Question 15
Bill
Advance Ruling
Faq On GST (2nd Edition) Dated 31.3.2017
Q 15. Under what circumstances will the application for Advance Ruling be compulsorily rejected?
Ans. Application has to be rejected if the question raised in the application is already pending or decided in any proceedings in the case of applicant under any of the provisions of GST Act(s). If the application is rej

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

What is the procedure for obtaining Advance Ruling?
Question 14
Bill
Advance Ruling
Faq On GST (2nd Edition) Dated 31.3.2017
Q 14. What is the procedure for obtaining Advance Ruling?
Ans. Section 97 and 98 deals with procedure for obtaining advance ruling. Section 97 provides that the applicant desirous of obtaining advance ruling should make application to AAR in a prescribed form and manner. The format of the form and the detailed procedure for making application will be pre

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Can an advance ruling given be nullified?
Question 13
Bill
Advance Ruling
Faq On GST (2nd Edition) Dated 31.3.2017
Q 13. Can an advance ruling given be nullified?
Ans. Section 104(1) provides that an advance ruling shall be held to be ab initio void if the AAR or AAAR finds that the advance ruling was obtained by the applicant by fraud or suppression of material facts or misrepresentation of facts. In such a situation, all the provisions of the GST Act(s) shall apply to the ap

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

What is the time period for applicability of Advance Ruling?
Question 12
Bill
Advance Ruling
Faq On GST (2nd Edition) Dated 31.3.2017
Q 12. What is the time period for applicability of Advance Ruling?
Ans. The law does not provide for a fixed time period for which the ruling shall apply. Instead, in section 103(2), it is provided that advance ruling shall be binding till the period when the law, facts or circumstances supporting the original advance ruling have changed. Thus,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Whether the advance ruling have precedent value of a judgment of the High Court or the Supreme Court?
Question 11
Bill
Advance Ruling
Faq On GST (2nd Edition) Dated 31.3.2017
Q 11. Whether the advance ruling have precedent value of a judgment of the High Court or the Supreme Court?
Ans. No, the advance ruling is binding only in respect of the matter referred. It has no precedent value. However, even for persons other than applicant, it does have persuasive value.
–
Statu

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

To whom will the Advance Ruling be applicable?
Question 10
Bill
Advance Ruling
Faq On GST (2nd Edition) Dated 31.3.2017
Q 10. To whom will the Advance Ruling be applicable?
Ans. Section 103 provides that an advance ruling pronounced by AAR or AAAR shall be binding only on the applicant who sought it in respect of any matter referred to in 97 (2) and on the jurisdictional tax authority of the applicant. This clearly means that an advance ruling is not applicable to similarly pl

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

How many AAR and AAAR will be constituted under GST?
Question 9
Bill
Advance Ruling
Faq On GST (2nd Edition) Dated 31.3.2017
Q 9. How many AAR and AAAR will be constituted under GST?

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

What is the Appellate authority for advance ruling (AAAR)?
Question 8
Bill
Advance Ruling
Faq On GST (2nd Edition) Dated 31.3.2017
Q 8. What is the Appellate authority for advance ruling (AAAR)?
Ans. Appellate authority for advance ruling (AAAR), shall be constituted under the SGST Act or UTGST Act and such AAAR shall be deemed to be the Appellate Authority under the CGST Act in respect of the respective state or Union Territory. An applicant, or the jurisdictional officer, if

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

In how much time will the Authority for Advance Rulings have to pronounce its ruling?
Question 7
Bill
Advance Ruling
Faq On GST (2nd Edition) Dated 31.3.2017
Q 7. In how much time will the Authority for Advance Rulings have to pronounce its ruling?
Ans. As per Section 98(6) of CGST/SGST Act, the Authority shall pronounce its ruling in writing within ninety days from the date of receipt of application.
–
Statute, statutory provisions legislation, law, enactment, Acts, Rul

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

At what time an application for advance ruling be made?
Question 6
Bill
Advance Ruling
Faq On GST (2nd Edition) Dated 31.3.2017
Q 6. At what time an application for advance ruling be made?
Ans. An applicant can apply for advance ruling even before taking up a transaction (proposed supply of goods or services) or in respect of a supply which is being undertaken. The only restriction is that the question being raised is already not pending or decided in any proceedings in the ca

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Is it necessary for a person seeking advance ruling to be registered?
Question 5
Bill
Advance Ruling
Faq On GST (2nd Edition) Dated 31.3.2017
Q 5. Is it necessary for a person seeking

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

What will be the composition of Authority for advance rulings (AAR) under GST?
Question 4
Bill
Advance Ruling
Faq On GST (2nd Edition) Dated 31.3.2017
Q 4. What will be the composition of Authority for advance rulings (AAR) under GST?
Ans. 'Authority for advance ruling' (AAR) shall comprise one member CGST and one member SGST/UT GST. They will be appointed by the Central and State government respectively.
–
Statute, statutory provisions legislation, law, enactment, Acts,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

What is the objective of having a mechanism of Advance Ruling?
Question 3
Bill
Advance Ruling
Faq On GST (2nd Edition) Dated 31.3.2017
Q 3. What is the objective of having a mechanism of Advance Ruling?
Ans. The broad objective for setting up such an authority is to:
i. provide certainty in tax liability in advance in relation to an activity proposed to be undertaken by the applicant;
ii. attract Foreign Direct Investment (FDI);
iii. reduce litigation;
iv. pronounce rul

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Which are the questions for which advance ruling can be sought?
Question 2
Bill
Advance Ruling
Faq On GST (2nd Edition) Dated 31.3.2017
Q 2. Which are the questions for which advance ruling can be sought?
Ans. Advance Ruling can be sought for the following questions:
(a) classification of any goods or services or both;
(b) applicability of a notification issued under provisions of the GST Act(s);
(c) determination of time and value of supply of goods or services or both;

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

What is the meaning of Advance Ruling?
Question 1
Bill
Advance Ruling
Faq On GST (2nd Edition) Dated 31.3.2017
17. Advance Ruling
Q 1. What is the meaning of Advance Ruling?
Ans. As per section 95 of CGST/SGST Law and section 12 of UTGST law, 'advance ruling' means a decision provided by the authority or the Appellate Authority to an applicant on matters or on questions specified in section 97(2) or 100(1) of CGST/SGST Act as the case may be, in relation to the supply of goo

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

What is the time limit for filing an appeal before the High Court?
Question 20
Bill
Appeals, Review and Revision in GST
Faq On GST (2nd Edition) Dated 31.3.2017
Q 20. What is the time limit for filing an appeal before the High Court?
Ans. 180 days from the date of receipt of the order appealed against. However, the High Court has the power to condone further delay on sufficient cause being shown.
–
Statute, statutory provisions legislation, law, enactment, Acts, Rules,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

An appeal from the order of Tribunal lies to which forum?
Question 19
Bill
Appeals, Review and Revision in GST
Faq On GST (2nd Edition) Dated 31.3.2017
Q 19. An appeal from the order of Tribunal lies to which forum?
Ans. Appeal against orders passed by the State Bench or Area Benches of the Tribunal lies to the High Court if the High Court is satisfied that such an appeal involves a substantial question of law. (Section 117(1)). However, appeal against orders passed by the Na

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Whether interest becomes payable on refund of pre-deposit amount?
Question 18
Bill
Appeals, Review and Revision in GST
Faq On GST (2nd Edition) Dated 31.3.2017
Q 18. Whether interest becomes payable on refund of pre-deposit amount?
Ans. Yes. As per Section 115 of the Act, where an amount deposited by the appellant under sub-section (6) of section 107 or under sub-section (8) of section 112 is required to be refunded consequent to any order of the Appellate Authority or of the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =