ADVANCE RULING UNDER MODEL GST LAW
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 9-11-2016<\/p>\n
Advance Ruling
\nSection 94(a) of Model Goods and Services Tax Act, 2016 ('Act' for short) defines the term 'Advance Ruling' as a written decision provided by the Authority (the Authority for Advance Ruling) or, as the case may be, the Appellate Authority to an applicant on matters or on questions in relation to supply of goods and\/or services proposed to be undertaken or being undertaken by the applicant.
\nQuestion on which Advance Ruling is sought
\nSection 97(2) provides the list of questions on which the advance ruling sought as detailed below-
\n * Classification of any goods and\/or services under the Act;
\n * Applicability of a notification issued under provisions of the Act having a bearing on the rate of tax;
\n * The principles to be adopted for the purposes of determination of value of the goods and\/or services under the provisions of the Act;
\n * Admi<\/p>\n
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\nAppellate Authority
\nSection 96 provides that the constitution of Appellate Authority which is the salient feature of the Model GST Law. The Appellate Authority shall hear appeal against the order of the Authority for Advance Ruling. The Appellate Authority shall comprise –
\n * The Chief Commissioner of CGST as designated by the Board; and
\n * The Commissioner of SGST having jurisdiction over the applicant.
\nProcedure
\nThe Act provides the following procedure in getting advance ruling from the Authority-
\n * An applicant desirous of obtaining an advance ruling may make an application in such form and in such manner as may be prescribed, stating the question on which the advance ruling is sought;
\n * On receipt of the application, the Authority shall send a copy to the Officers as may be prescribedand if necessary c<\/p>\n
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\n * No application shall be rejected unless the opportunity has been given to the applicant of being heard;
\n * If the application is rejected the Authority shall give reasons for such rejection in the order;
\n * A copy of the order as above shall be sent to the applicant and to the prescribed officers;
\n * If the application is admitted, the Authority shall, after examining such further material as may be placed before it by the applicant or obtained by theAuthority and after giving an opportunity of being heard to the parties concerned, pronounce its advance ruling on the question specified in the application;
\n * The Authority have power to regulate its own procedure in all matters arising out of the exercise of the powers under the Act;
\n * The Authority shall have the powers of a Civil Court under CPC for the purpose of exercising its powers regarding discovery and inspection, enforcing the attendance of any person and examining him on oath, issuing com<\/p>\n
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\nThe Appellate authority may, after giving the parties, an opportunity of being heard, pass such order as it thins fit, confirming or modifying the ruling appealed against. The order shall be passed within a period of 90 days from the date of filing. The Appellate Authority has power to regulate its own procedure in all matters arising out of the exercise of the powers under the Act. The Appellate Authority shall have the powers of a Civil Court under CPC for the purpose of exercising its powers regarding discovery and inspection, enforcing the attendance of any person and examining him on oath, issuing commissions and compelling production of books of account and other records;
\nWhere the members of the Appellate Authority differ on any point or points referred to in the appe<\/p>\n
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\nBinding of Advance Ruling
\nSection 102 provides that the advance ruling pronounced by the Authority or the Appellate Authority shall be binding only on the-
\n * applicant who had sought it in respect of any matter referred to in the application for advance ruling;
\n * jurisdictional tax authorities in respect of the applicant.
\nTime of applicability
\nThe advance ruling shall be binding unless the law, facts or circumstances supporting the original advance ruling have changed.
\nAdvance ruling when to be void
\nSection 103 provides that where the Authority or the Appellate Authority finds that the advance ruling has been obtained by the applicant or the appellant by fraud or suppression of material facts or misrepresentation of facts, it may, by order declare such ruling to be void ab initio. All the provisions of the Act shall apply, excluding t<\/p>\n
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