GST Compliance – Search Orders (AAR/AAAR)

Search Orders – Advance Ruling (Authority & Appellate Authority)

Edition: September 2025
Disclaimer: This manual is prepared for educational and compliance facilitation purposes. It does not substitute the provisions of law, notifications, or circulars issued by the Government. Readers are advised to refer to the original statutory provisions wherever required.

✍️ Preface

Advance Ruling (AAR/AAAR) orders serve as important interpretative guidance for taxpayers and authorities under GST. The GST Portal provides a facility to search and download these orders across all States and Union Territories.

This manual provides the legal background, purpose, step-by-step search process, FAQs with basis, and a practical checklist for effectively using the “Search Orders – AAR/AAAR” functionality.

📑 Table of Contents

1. The Law Governing Advance Ruling Orders

2. Purpose of Search Orders Functionality

3. Step-by-Step Process (How Do I)

4. Practical FAQs (with Basis)

5. Compliance Checklist (Fillable Format)

⚖️ 1. The Law Governing Advance Ruling Orders

• Sections 95–106, CGST Act, 2017 – Provide framework for Advance Ruling and Appellate Advance Ruling.

• Section 103, CGST Act – Ruling is binding on applicant and jurisdictional officer.

• Section 104, CGST Act – Advance ruling void if obtained by fraud or misrepresentation.

• Section 105, CGST Act – AAR/AAAR have powers of a civil court.

• Section 106, CGST Act – Authority has power to regulate its own procedure.

These provisions empower the rulings and their availability for reference to all taxpayers.

📝 2. Purpose of Search Orders Functionality

The GST Portal provides the “Search Advance Ruling Orders” utility to:

• Access rulings issued by all State/UT AARs and AAARs.

• Search by category of issue (classification, ITC, registration, liability, etc.).

• Use advanced search criteria for refining results.

• Download uploaded rulings in PDF format for reference and compliance.

This facilitates consistency and transparency by allowing taxpayers to access precedents across India.

🛠️ 3. How Do I – Stepwise Process

Step 1: Login/Pre-login

• Visit www.gst.gov.in.

• Navigate: Services > User Services > Search Advance Ruling.

• The search facility is available both pre-login and post-login.

Step 2: Select Category

• Choose relevant category of issue (classification, ITC, liability, etc.) from drop-down.

Step 3: Use Advanced Search (Optional)

• Click +Advanced Search Criteria.

• Enter details like State, order number, applicant name, date range.

Step 4: Run Search

• Click SEARCH.

• Results displayed in a tabular format with Advance Ruling number, applicant details, and subject.

Step 5: Download Order

• Click on Advance Ruling No. hyperlink to download order in PDF.

• If manual order uploaded by Authority, it will also be visible and downloadable.

❓ 4. Practical FAQs (with Basis)

Q1. How can I search for Advance Ruling Orders?
Navigate: Services > User Services > Search Advance Ruling. (GST Portal Manual)

Q2. Can I access rulings from all States/UTs?
Yes, orders from all jurisdictions are available. (FAQ 2)

Q3. Are orders available without login?
Yes, search is available both pre-login and post-login. (Manual)

Q4. Can manual orders be viewed?
Yes, if uploaded by AAR/AAAR as PDFs. (FAQ 3)

Q5. What fields can I search by?
Category of issue, order number, applicant name, State/UT, and date range. (Manual)

Q6. How do I download an order?
Click hyperlink in “Advance Ruling No.” column → PDF opens. (Manual)

Q7. Do AAR/AAAR orders have binding effect?
Yes, binding on applicant and jurisdictional officer. (Sec. 103, CGST Act, 2017)

Q8. Can I rely on rulings of another State?
Not legally binding, but useful as reference. (Judicial interpretation, Sec. 103)

Q9. Can void rulings also be searched?
Yes, orders declared void are uploaded with appropriate marking. (Sec. 104, CGST Act)

Q10. Are appellate rulings also included?
Yes, AAAR orders are also listed in search results. (Manual)

✅ 5. Compliance Checklist (Fillable Format)