ADVANCE RULINGS ISSUED WILL BE
APPLICABLE ONLY TO THE APPLICANT AND NOT TO ALL
The Goods and Services Tax Act, 2017 came
into force in India with effect from 1.7.2017.
The taxpayers may have doubts on the
following categories.
·
Classification of goods and
services or both
·
Applicability of a notification
issued under the provisions of the Act
·
Determination of time and value
of supply of goods or services or both
·
Admissibility of input tax
credit of tax paid or deemed to have been paid
·
Determination of the liability
to pay tax on any goods or services or both
·
Whether the applicant is
required to be registered under the GST Act
·
Whether any particular thing
done by the applicant with respect to any goods and/or services or both amounts
to or results in a supply of goods and/or services or both, within the meaning
of that term
If any taxpayers/persons have any doubts on
any one of the above, they can raise questions on which advance ruling is
required with statement of relevant facts having a bearing on the questions
raised.
The application for clearance of doubts may
be filed in Form GST ARA-01 under rule 98 (Application Form for Advance Ruling)
along with the payment details with Challan Identification Number (CIN) and
date.
The relevant GST Rules were given below for
ready reference:
103. Qualification and appointment of
members of the Authority for Advance Ruling.-[The
Government shall appoint officers not below the rank of Joint Commissioner as
member of the Authority for Advance Ruling.]
104. Form and manner of application to
the Authority for Advance Ruling.-(1)An application
for obtaining an advance ruling under sub-section (1) of section 97 shall be
made on the common portal in FORM GST ARA-01 and shall be accompanied by a fee
of five thousand rupees, to be deposited in the manner specified in section 49.
(2) The application referred to in sub-rule
(1), the verification contained therein and all the relevant documents
accompanying such application shall be signed in the manner specified in rule 26.
105. Certification of copies of advance
rulings pronounced by the Authority.-A copy of the
advance ruling shall be certified to be a true copy of its original by any
member of the Authority for Advance Ruling.
106. Form and manner of appeal to the Appellate
Authority for Advance Ruling.- (1) An appeal
against the advance ruling issued under sub-section (6) of section 98 shall be
made by an applicant on the common portal in FORM GST ARA-02 and shall be
accompanied by a fee of ten thousand rupees to be deposited in the manner
specified in section 49.
(2) An appeal against the advance ruling
issued under sub-section (6) of section 98 shall be made by the concerned
officer or the jurisdictional officer referred to in section 100 on the common
portal in FORM GST ARA-03 and no fee shall be payable by the said officer for
filing the appeal.
(3) The appeal referred to in sub-rule (1)
or sub-rule (2), the verification contained therein and all the relevant
documents accompanying such appeal shall be signed,-
(a) in the case of the concerned officer or
jurisdictional officer, by an officer authorised in writing by such officer;
and
(b) in the case of an applicant, in the
manner specified in rule 26.
107. Certification of copies of the
advance rulings pronounced by the Appellate Authority. - A copy of the advance ruling pronounced by the Appellate
Authority for Advance Ruling and duly signed by the Members shall be sent to-
(a) the applicant and the appellant;
(b) the concerned officer of central tax and
State or Union territory tax;
(c) the jurisdictional officer of central
tax and State or Union territory tax; and
(d) the Authority,
Such advance ruling pronounced by the Advance Ruling Authority is not applicable to all as per
Section 103 of the Central Goods and Services Tax Act, 2017.
103. (1) The advance ruling pronounced by
the Authority or the Appellate Authority under this Chapter shall be binding
only—
(a) on the applicant who had sought it in
respect of any matter referred to in sub-section (2) of section 97 for advance
ruling;
(b) on the concerned officer or the
jurisdictional officer in respect of the applicant. .
(2) The advance ruling referred to in
sub-section (1) shall be binding unless the law, facts or circumstances
supporting the original advance ruling have changed.
The Central Government has notified that
Section 103 of the CGST Act, 2017 comes into force with effect from 1.9.2019 as
per the following Notification.
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
(Department
of Revenue)
Central Board of
Indirect Taxes and Customs
Notification
No. 39/2019 – Central
Tax
New Delhi,
the 31st August, 2019
G.S.R. ….(E).— In exercise of the powers conferred by sub-section (2) of section 1 of the Finance (No. 2)
Act, 2019 (23 of
2019), the Central Government
hereby appoints the 1st day of September,
2019, as
the
date on which
the provisions of section 103 the said
Act, shall come into force.
[F. No.
20/06/12/2018-GST]
(Ruchi Bisht)
Under Secretary to the Government of India