5 Key Points about GST Advance Ruling

By | November 28, 2018
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(Last Updated On: November 28, 2018)

5 Key Points about GST Advance Ruling

Key Point 1 :

It is not mandatory to have a registration at the time of making an application for advance ruling. Even unregistered person and Non Resident persons can apply for Advance Ruling under GST Act .

However in case of an unregistered person will be mandatorily be required to have quote his PAN (Permanent Account Number)  unless he is a non-resident.

Key Point 2 :

 Advance Ruling can not be applied for after supply of goods and/or services .
As per section 95(a) of the CGST Act, application can be made for Advance Ruling in relation to the supply of goods and/ or services being undertaken or proposed to be undertaken by the applicant but not for a supply which has already been effected.

Key Point 3 :

Advance Ruling Authority  have been instituted under the respective State / Union Territory Act and not the Central Act, the ruling given by the AAR and AAAR will be applicable only within the jurisdiction of the concerned state or union territory. 

Thus, an advance ruling in case of an applicant in Punjab cannot be made applicable to another division
of the same company located in Haryana.

Key Point 4 :

The advance ruling pronounced by the Authority  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.

Note :  The advance ruling is GSTIN specific and not PAN based. Thus advance ruling obtained by an applicant would not be applicable to distinct person of such applicant.

Advance Ruling is not binding on all departmental officers.  Advance Ruling shall be binding only on the concerned officer or the jurisdictional officer in respect of the applicant.

Key Point 5 :

Advance ruling is given only on the specified questions in Section 97 of CGST Act .

No advance ruling can be sought on following matters relating to
a) Transitional credits specified in Chapter XX of the CGST Act, 2017
b) E-way bill requirements
c) Anti-Profiteering issues
d) Restraining officers from initiating an action/proceeding under the Act

e) Place of supply

Refer Link in this Video Description for ” Detailed Video on

Advance Ruling under GST (Part 1)

Advance Ruling under GST (Part 2) “

  • Who can apply for Advance Ruling under CGST Act 2017 ?
  • For which matters for Advance Ruling under CGST Act 2017 can be sought?
  • How application of Advance Ruling will be processed under CGST Act 2017
  • How to view cause list for Advance Ruling on GST Portal  ?
  • On whom Advance Ruling is binding?


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