CHAPTER XVII – ADVANCE RULING
Section 95: Definitions
- Advance Ruling: Decision on matters/questions regarding GST applicability, classification, input credit, registration, or supply.
- Authority / Appellate Authority / National Appellate Authority: Bodies empowered to issue or hear advance rulings.
- Applicant: Person registered or seeking registration under GST.
Section 96: Authority for Advance Ruling
- State or UT Authority under GST Act acts as Authority for Advance Ruling for that jurisdiction.
Section 97: Application for Advance Ruling
- Applicant can seek ruling on:
- Classification of goods/services
- Applicability of notifications
- Time and value of supply
- Input tax credit admissibility
- Liability to pay tax
- Registration requirement
- Whether an activity constitutes a supply
Section 98: Procedure
- Authority examines records, hears applicant & officer, and admit/reject
- Advance ruling must be pronounced within 90 days.
- If members differ, matter referred to Appellate Authority.
Section 99–101: Appellate Authority
- Appellate Authority hears appeals against advance rulings.
- Orders must be issued within 90 days.
- If members differ → no ruling can be issued.
Sections 101A–101C: National Appellate Authority
- Constituted for conflicting rulings across states.
- Comprises a President (senior judge) + Technical Members (Centre & State).
- Decisions are binding and issued within 90 days.
- Appointment, term, resignation, and removal of members are prescribed.
Section 102–105: Powers and Rectification
- Authority / Appellate Authority / National Authority can rectify apparent errors within 6 months.
- They have civil court powers for discovery, enforcing attendance, inspecting records, and judicial proceedings.
Section 103: Applicability of Advance Ruling
- Binding only on applicant and concerned officer, unless facts/law change.
- National Authority rulings are binding for all related PAN-linked taxpayers.
Section 104: Advance Ruling Void
- Ruling obtained by fraud, suppression, or misrepresentation can be void ab initio.
- Parties must be heard before voiding.
Section 106: Procedure
- Authority / Appellate Authority regulates its own procedure subject to Chapter provisions.
