17. Advance Ruling

Q 1. What is the meaning of Advance Ruling?

Q 2. Which are the matters enumerated in Section 97 for which advance ruling can be sought?

Q 3. What is the objective of having a mechanism of Advance Ruling?

Q 4. What will be the composition of Authority for advance rulings (AAR) under GST?

Q 5. What is the Appellate authority for advance ruling (AAAR) and what would be its composition?

Q 6. How may AAR and AAAR will be constituted under GST?

Q 7. To whom will the Advance Ruling be applicable?

Q 8. What is the time period for applicability of Advance Ruling?

Q 9. Can an advance ruling given be nullified?

Q 10. What is the procedure for obtaining Advance Ruling?

Q 11. Under what circumstances will the applicationfor Advance Ruling be compulsorily rejected?

Q 12. What is the procedure to be followed by AAR once the application is admitted?

Q 13. What happens if there is a difference of opinion amongst members of AAR?

Q 14. What are the provisions for appeals against order of AAR?

Q 15. Can the AAR & AAAR order for rectification of mistakes in the ruling?

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