GST Advance Ruling : Free Study Material

By | May 19, 2018
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(Last Updated On: December 8, 2018)

GST Advance Ruling : Free Study Material

Here is the free study material on GST Advance Ruling 

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

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

New Functionality update on GST Portal: Appeal against Advance Ruling given by Authority.

GST Advance Ruling Mechanism : Analysis

GST Advance Ruling ; Video Tutorial

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 97Application for advance ruling.
Section 98. Procedure on receipt of application.

Section 99Appellate Authority for Advance Ruling.
Section 100. Appeal to Appellate Authority.
Section 101. Orders of Appellate Authority.
Section 102Rectification of advance ruling.
Section 103Applicability of advance ruling.
Section 104Advance ruling to be void in certain circumstances.
Section 105Powers of Authority and Appellate Authority.
Section 106Procedure 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

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 on export of services can be given as it involve determination of place of supply : AAR

No Advance Ruling can be given on admissibility of Cenvat credit as transitional credit under GST : Madhya Pradesh 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 can be given on ITC on clean energy cess i.e Transition Credit to be carried forward under GST : ANDHRA PRADESH AAR

No Advance Ruling under GST if writ on same issue pending in HC : ANDHRA PRADESH AAR

Relevant Advance Ruling Forms

Sr NoForm NoDescription
1GST ARA 1Application Form for Advance Ruling
2GST ARA 2Appeal to the Appellate Authority for Advance Ruling
3GST ARA 3Appeal to the Appellate Authority for Advance Ruling (by the concerned officer or the jurisdictional officer )

Topic wise Commentary on GST Act of India


Direct Taxes Ready Reckoner
Service Tax Ready Reckoner
Company Law Ready Reckoner
tax deduction at source

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