In this Chapter, unless the context otherwise requires, –
- “advance ruling” means a written decision provided by the Authority or, as the case may be, the Appellate Authority to an applicant on matters or on questions specified in sub-section (2) of section 97 or sub-section (1) of section 99, as the case may be, in relation to the supply of goods and/or services proposed to be undertaken or being undertaken by the applicant;
- “applicant” means any person registered or desirous of obtaining registration under the Act.
- “application” means an application made to the Authority under sub-section (1) of section 97;
- “Authority” means the Authority for Advance Ruling, constituted under section 95;
- “Appellate Authority” means the Appellate Authority for Advance Ruling constituted under section 96.
95. Authority for Advance Ruling
(1) The Authority shall be located in each State.
(2) The Authority shall comprise one member CGST and one member SGST to be appointed respectively by the Central Government and the State Government.
(3) The qualifications, eligibility conditions, method and the process of appointment of the members shall be as may be prescribed.
96. Appellate Authority for Advance Ruling
(1) The Appellate Authority shall be located in each State.
(2) The Appellate Authority shall comprise the Chief Commissioner of CGST as designated by the Board and the Commissioner of SGST having jurisdiction over the applicant.
97. Application for advance ruling
- An applicant desirous of obtaining an advance ruling under this Chapter 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.
- The question on which the advance ruling is sought shall be in respect of,
(a) classification of any goods and/or services under the Act;
(b) applicability of a notification issued under provisions of the Act having a bearing on the rate of tax;
(c) the principles to be adopted for the purposes of determination of value of the goods and/or services under the provisions of the Act;
(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 and/or services under the Act;
(f) whether applicant is required to be registered under the Act;
(g) whether any particular thing done by the applicant with respect to any goods and/or services amounts to or results in a supply of goods and/or services, within the meaning of that term.
- The application shall be accompanied by a fee as may be prescribed.
98. Procedure on receipt of application
- On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the officers as may be prescribed and, if necessary, call upon him to furnish the relevant records:
Provided that where any records have been called for by the Authority in any case, such records shall, as soon as possible, be returned to the said prescribed officers.
- The Authority may, after examining the application and the records called for and after hearing the applicant or authorized representative of the applicant as well as the authorized representative of the prescribed officers, by order, either admit or reject the application:
Provided that the Authority shall not admit the application where the question raised in the application is, –
(a) already pending in the applicant’s case before any First Appellate Authority, the Appellate Tribunal or any Court;
(b) the same as in a matter already decided by the First Appellate Authority, the Appellate Tribunal or any Court;
(c) the same as in a matter already pending in any proceedings in the applicant’s case under any of the provisions of the Act;
(d) the same as in a matter in the applicant’s case already decided by the adjudicating authority or assessing authority, whichever is applicable:
Provided further that no application shall be rejected under this sub-section unless an opportunity has been given to the applicant of being heard:
Provided also that where the application is rejected, reasons for such rejection shall be given in the order.
- A copy of every order made under sub-section (2) shall be sent to the applicant and to the prescribed officers.
- Where an application is admitted under sub-section (2), the Authority shall, after examining such further material as may be placed before it by the applicant or obtained by the Authority and after providing an opportunity of being heard to the applicant or the authorized representative of the applicant as well as to the authorized representative of the prescribed or the jurisdictional CGST/SGST officer, pronounce its advance ruling on the question specified in the application.
Explanation – For the purposes of this sub-section, “authorized representative” shall have the meaning assigned to it in section 86.
- Where the members of the Authority differ on any question on which the advance ruling is sought, they shall state the point or points on which they differ and make a reference to the Appellate Authority for hearing and decision on such question.
- The Authority or, as the case may be, the Appellate Authority shall pronounce its advance ruling in writing within ninety days of the receipt of application or, as the case may be, reference made under sub-section (5).
- Where the members of the Appellate Authority differ on any point or points referred to it under sub-section (5), it shall be deemed that no advance ruling can be issued in respect of the question covered by the reference application.
- A copy of the advance ruling pronounced by the Authority or, as the case may be, the Appellate Authority duly signed by the Members and certified in the prescribed manner shall be sent to the applicant and the jurisdictional CGST / SGST officer and, as the case may be, to the Authority, as soon as may be, after such pronouncement.
99. Appeal to the Appellate Authority
- The prescribed or jurisdictional CGST/SGST officer or, as the case may be, an applicant aggrieved by any advance ruling pronounced under sub-section (4) of section 98, may appeal to the Appellate Authority.
- Every appeal under this section shall be filed within a period of thirty days from the date on which the ruling sought to be appealed against is communicated to the prescribed or the jurisdictional CGST/SGST officer or, as the case may be, the applicant.
- Every appeal under this section shall be in the prescribed form and shall be verified in the prescribed manner.
100. Orders of the Appellate Authority