GST Centralised Advance Ruling Authority for taxpayers with 5 or more registration

By | June 26, 2018
(Last Updated On: June 26, 2018)

Centralised Advance Ruling Authority

The purpose of Authority of Advance Ruling under GST is to give clarity to taxpayers on their future tax liabilities under GST so that they can avoid litigations in future.

With contradictory verdicts from Authority for Advanced Rulings (AAR) under the GST regime increasing the confusion among tax payers, the government is likely to constitute a centralised AAR for taxpayers who have five or more registrations.

An amendment in the law in this regard could be announced by the GST Council in its next 28th GST Council meeting . Refer 28th GST Council Meeting Date Announced

Why Govt is considering for Centralised Advance Ruling Authority ?

There could be the following reasons for Centralised Advance Ruling Authority under GST :

  • AAR rulings in some states have contradicted circulars issued earlier by the Central Board of Indirect Taxes and Customs,
    • The Gujarat AAR ruled out that provisions of food, beverages and other eatables provided through in-house canteens by companies to their employees come under the category of outdoor catering services and not restaurant and therefore should attract 18 per cent GST.However, CBIC had earlier clarified that if services are provided free of charge to all employees by the employer then it will not be subjected to GST.
  •  AARs in two different states have given two contradictory rulings on similar issues.

For example on the question of whether supply of turnkey engineering, procurement and construction (EPC) of solar power plants where both goods and services are supplied can be construed as composite supply,

The Maharashtra AAR says it is a works contract and therefore should attract 18 per cent tax.

The Karnataka AAR, however, has ruled out the tax installation at the concessional rate of 5 per cent.

Free study material on GST Advance Ruling  

Video :GST Advance Ruling for Unregistered Dealers : GST News Part 238

Video : Apply online for GST Advance Ruling : GST News [ Part 230 ] :

GST Advance Ruling FAQs Part 2 : CA Satbir Singh : Video :

GST Advance Ruling FAQs : by CA Satbir Singh I Taxheal

जी एस टी में अग्रिम निर्णय तंत्र GST Advance ruling mechanism

GST Advance Ruling Mechanism : Analysis

GST Advance Ruling ; Video Tutorial

GST Advance Ruling -FAQs on GST by CBEC


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