Page 8 - Chap17 Advance Ruling

2 Legal Provision:-

Ü As per section 97(2) of CGST Act, 2017, one of the questions/matters on which advance ruling
can be sought
Ø is to determine whether any particular thing done by the applicant with respect to any goods or
services or both is a supply of goods or services or both under GST and
Ø also the classification of any goods or services or both.

Discussion & Conclusion:-
Ü Therefore, Chandra can seek advance ruling to determine whether supply of goods by him
amounts to supply of goods under GST law and for determining the classification of said goods.

3 Legal Provision:-
Ü As per the definition of advance ruling under section 95(a) of CGST Act, 2017, advance ruling
decision can be provided by the Authority to an applicant on matters/questions specified in
section 97(2) of said Act, in relation to the supply of goods or services or both being undertaken

or proposed to be undertaken by the applicant.
Discussion & Conclusion:-
Ü Advance ruling can be sought not only for activities/transactions proposed to be undertaken
but also for activities/transactions already undertaken by the applicant.

Ü Hence, in given case, Chandra can seek the advance ruling for supply of goods being already
undertaken by him.
4 Ü No, Chandra's view is not correct.
Ü As per section 98(6) of CGST Act, 2017, the Authority for Advance Ruling shall pronounce its
ruling in writing within 90 days from the date of receipt of application.

CCP.17.07.10.00
Ranjan intends to start selling certain goods in Delhi. However, he is not able to determine:-

a) The classification of the goods proposed to be supplied by him [as the classification of said goods
has been contentious] and
b) The place of supply if he supplies said goods from Delhi to buyers in U.S.
Ranjan's tax advisor has advised him to apply for the advance ruling in respect of these issues.
He told Ranjan that the advance ruling would bring him certainty and transparency in respect of

the said issues and would avoid litigation later. Ranjan agreed with his view, but has some
apprehensions.
In view of the information given above, you are required to advise Ranjan with respect to following:-

1) The tax advisor asks Ranjan to get registered under GST law before applying for the advance ruling
as only a registered person can apply for the same. Whether Ranjan needs to get registered?
2) Can Ranjan seek advance ruling to determine:-
a) the classification of the goods proposed to be supplied by him and

b) the place of supply, if he supplies said goods from Delhi to buyers in U.S?
3) Ranjan is apprehensive that if at all advance ruling is permitted to be sought, he has to seek it every
year. Whether Ranjan's apprehension is correct?
4) The tax advisor is of the view that the order of Authority for Advance Ruling (AAR) is final and is

not appealable. Whether the tax advisor's view is correct?
5) Sambhav - Ranjan's friend - is a supplier registered in Delhi. He is engaged in supply of the goods,

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