GST Advance Ruling : Free Study Material
Here is the free study material on GST Advance Ruling
How to file GST appeal to Appellate Authority for Advance Rulings
How to Apply for GST Advance Ruling
File Appeal against GST Advance Ruling on GST Portal in ARA 03
All Advance Ruling Judgments hosted on GST Council website
GST Centralised Advance Ruling Authority for taxpayers with 5 or more registration
State wise address of authority of Advance Ruling
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GST Advance Ruling -FAQs on GST by CBEC
Relevant Section of CGST Act 2017
Relevant Section are covered in CHAPTER XVII ADVANCE RULING of CGST Act 2017
Section 95. Definitions.
Section 96. Authority for advance Ruling.
Section 97. Application for advance ruling.
Section 98. Procedure on receipt of application.
Section 99. Appellate Authority for Advance Ruling.
Section 100. Appeal to Appellate Authority.
Section 101. Orders of Appellate Authority.
Section 102. Rectification of advance ruling.
Section 103. Applicability of advance ruling.
Section 104. Advance ruling to be void in certain circumstances.
Section 105. Powers of Authority and Appellate Authority.
Section 106. Procedure of Authority and Appellate Authority.
Relevant Rules of CGST
Relevant Rules are covered in CHAPTER XII ADVANCE RULING of CGST Rules 2017
Relevant Notifications
Relevant Judgments on Advance Ruling
GST Advance ruling not passed in 90 days , Writ Petition Accepted by HC
No Advance ruling if tender not allotted as goods and services will not be supplied :AAR
No Advance Ruling on place of supply of services : AAR
No Advance ruling on question already pending in any other proceeding under the GST: AAR
No GST Advance Ruling on Export of Goods: AAR
No GST Advance Ruling for Past period activity : AAR
Application of advance ruling under GST rejected due to non-payment of fees
No Advance Ruling can be given on TDS Liability under GST : AAR
Receiver of Services can not apply GST Advance Ruling : AAR
No Advance ruling can be given on place of supply : CHHATTISGARH AAR
No Advance ruling can be given if issue pending before GST Council: TELANGANA AAR
No Advance Ruling can be given on High Sea Sale & Place of Supply :GUJARAT AAR
No Advance ruling if Circulars / Notification not issued under GST : UTTARAKHAND AAR
No Advance Ruling under GST if writ on same issue pending in HC : ANDHRA PRADESH AAR
Relevant Advance Ruling Forms
| Sr No | Form No | Description |
| 1 | GST ARA 1 | Application Form for Advance Ruling |
| 2 | GST ARA 2 | Appeal to the Appellate Authority for Advance Ruling |
| 3 | GST ARA 3 | Appeal to the Appellate Authority for Advance Ruling (by the concerned officer or the jurisdictional officer ) |
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