Section 97 of GST – Application for advance ruling

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Section 97 of GST – Application for advance ruling

(1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and manner and accompanied by such fee as may be prescribed, stating the question on which the advance ruling is sought.

(2) The question on which the advance ruling is sought under this Act, shall be in respect of,–

  • (a) classification of any goods or services or both;
  • (b) applicability of a notification issued under the provisions of this Act;
  • (c) determination of time and value of supply of goods or services or both;
  • (d) admissibility of input tax credit of tax paid or deemed to have been paid;
  • (e) determination of the liability to pay tax on any goods or services or both;
  • (f) whether applicant is required to be registered;
  • (g) whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term.

Analysis of this section

Introduction

This section specifies the matters in respect of which an advance ruling can be sought by way of an application which may be in such form and manner duly accompanied with the fee as may be prescribed.

Analysis

(i) An applicant who seeks an advance ruling should make an application in the prescribed FORM GST ARA-1 together with a fee of ` 5000/- (Rule 104 of the CGST Rules, 2017) and should state the question on which such a ruling is sought.

(ii) The question raised is limited to the following:

  • Classification of goods and / or services or both;
  • Applicability of notification issued under the Act.
  • Determining the time and value of goods or services or both;
  • Input credit admissibility of tax paid or deemed to be paid
  • Determination of liability to tax on goods or services or both;
  • Registration requirement of an applicant;
  • Whether any particular thing done by the applicant amounts to or results in supply of goods or services or both.

Comparative review

The questions on which AAR can be sought is quite comprehensive as compared to the erstwhile indirect tax regime

Under the erstwhile laws, the applicant may withdraw the application within 30 days from the date of application. However, there is no such withdrawal provision under GST laws.

FAQs

Q1. Who can make an application to the AAR?

Ans. An applicant desirous of obtaining an advance ruling (whether registered or not) can make an application to AAR.

Q2. Can a question relating to classification of services or goods be referred to AAR?

Ans. Yes, a question on classification of services or goods can be referred to AAR.

Q3. Can the issue relating to admissibility of input credit be raised in an application for advance ruling?

Ans. Yes, an issue in relation to admissibility of input tax credit of tax paid or which is deemed to have been paid can be raised in an application for advance ruling.

Q4. Can the issue relating to notification having a bearing on tax rate, be raised before the AAR?

Ans. Yes, an issue relating to applicability of any notification issued under act can be raised before the AAR

Q5. Can the application made to the authority be withdrawn at any time?

Ans. It appears that there is no such provision under GST law.

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