Page 5 - Chap17 Advance Ruling

03. Section 98:- Procedure on receipt of Application for Advance Ruling

CCP 17.03.03.00
Briefly explain the procedure to be followed by the Authority for Advance Ruling on receipt of the
application for Advance Ruling under section 98 of CGST Act, 2017. [CA Final Exam Nov. 18 New]

[Study Mat]
Answer : The procedure to be followed by the Authority for Advance Ruling (AAR) on receipt of the
application for advance ruling under section 98 of CGST Act, 2017 is as under:-
1) Upon receipt of an application, the AAR shall send a copy of application to the officer in whose

jurisdiction the applicant falls and call for all relevant records.
2) The AAR may then examine the application along with the records. After hearing the applicant or his
authorised representative and the concerned officer or his authorised representative, AAR will pass an
order either admitting or rejecting the application.

3) Application will not be admitted if the question raised in application is already pending or decided in
any proceedings in the case of an applicant under any of the provisions of GST Act.
4) If application is rejected, order should be a speaking order giving the reasons for rejection and only
after giving an opportunity of being heard to the applicant.

5) If application is admitted, AAR shall pronounce its advance ruling on the question specified in the
application after examining further material placed before it by applicant or obtained by Authority.
6) Before giving the ruling, AAR must give an opportunity of being heard to the applicant or his
authorised representative and concerned officer or his authorised representative.

7) If there is a difference of opinion between the members of AAR, they shall refer the point or points on
which they differ to the Appellate Authority for hearing the issue.
8) The Authority shall pronounce its advance ruling in writing within 90 days from the date of receipt

of application.
9) A copy of the advance ruling duly signed by members and certified in prescribed manner shall be sent
to the applicant, the concerned officer and the jurisdictional officer.

04. Section 100:- Appeal to Appellate Authority & Section
101:- Orders of Appellate Authority
CCP 17.04.04.00

Briefly explain whether an appeal could be filed before the Appellate Authority against order of
Authority for Advance Ruling (AAR), with reference to sections 100 and 101 of the CGST Act, 2017.

[CA Final Exam May 19 Old] [Study Mat] [CA Final MTP April 24]
Answer :
Ü Yes, the concerned officer, jurisdictional officer or applicant aggrieved by any advance ruling may
appeal to the Appellate Authority for Advance Ruling (AAAR) within 30 days [extendible by another 30
days] from the date on which such ruling is communicated to him in prescribed form & manner.

Ü After hearing the parties to the appeal, the AAAR must pass an order confirming or modifying the
ruling appealed against within 90 days of the filing of an appeal.
Ü If members of AAAR differ on any point referred to in appeal, it shall be deemed that no advance ruling

can be issued for the question under appeal.
Ü A copy of advance ruling pronounced by AAAR is sent to applicant, concerned officer, jurisdictional
officer and the Authority.

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