Sec 95- Definitions for Advance Ruling

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    #997 |

    For the purpose of Section 95 to Section 106 , unless the context otherwise requires,–

    (a) “advance ruling” means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions specified in sub-section (2) of section 97 or sub-section (1) of section 100, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant;

    (b) “Appellate Authority” means the Appellate Authority for Advance Ruling referred to in section 99;

    (c) “applicant” means any person registered or desirous of obtaining registration under this Act;

    (d) “application” means an application made to the Authority under sub-section (1) of section 97;

    (e) “Authority” means the Authority for Advance Ruling referred to in section 96.

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    95.1    Introduction
    This Section provides the definitions of the expressions ‘advance ruling’, ‘applicant’, ‘application’, ‘authority’ and ‘appellate authority’, for the purpose of the chapter on advance rulings. The meanings of said words assigned by the definitions have to be applied unless the context otherwise requires.
    95.2    Analysis
    (i)    The expression ‘advance ruling’ would mean the decision taken in writing from the AAR (including appellate authority) only on the questions raised by the Applicant relating to several matters specified in Section 97(2) or in Section 100(1) i.e., with respect to an order given u/s 98(4), with respect to supply of goods and / or services proposed to be undertaken or already being undertaken.
    (ii)    The word “applicant” refers to any person already registered or one who desires to get registered under the Act.
    (iii)    The term “application” refers to the application made for advance ruling under section 97(1), in FORM GST ARA-1.
    (iv)    The word “authority” refers to the AAR constituted under section 96 in each State or Union territory.
    (v)    The expression “Appellate Authority” refers to the Appellate Authority for Advance Ruling constituted under section 99 in each State or Union territory.
    (vi)    Advance ruling decision can only be in respect of matters or questions specified in section 97(2) or section 100(1) of the Act in relation to the supply of goods and/or services, which is either proposed to be undertaken or is being undertaken by the applicant and cannot travel beyond that. Thus, an application can be made even before the applicant has undertaken an activity of supplying goods and/or services.
    (vii)    Applicant under the GST law may be a person who is already registered under the GST Act or who wishes to obtain a registration. Therefore, registration at the time of making the application is not necessary. One can make an application to the authority under section 97(1) stating the question on which he seeks advance ruling. The term ‘Person’ has been defined in section 2(84) of the Act. The scope of persons eligible for making applications has been widened as compared to the list of persons as per current tax regime under Central Excise, Customs and Service Tax.
    (viii)    Under current laws, while the advance ruling can be sought on specified question of law or fact, under the GST law, several situations are covered in section 97(2) of the Act.
    (ix)    Under current laws, advance ruling can be sought by an applicant on an activity of production or manufacture of goods or import or export of goods proposed to be undertaken or a service proposed to be Provided by him. However, under the GST laws, advance ruling can also be sought on a present activity of supply of goods and or services being undertaken by the applicant.
    95.3 Comparative review
    For the first time an appellate authority for advance ruling has been prescribed. This is a marked departure from the pre-GST regime, which did not provide for an appellate remedy against rulings given by AAR.  95.4 Related Provisions
    Section / Rule/ Form     Description    Remarks
    Section 95     Definitions      Contains definition of various terms like Advance Ruling, Applicant, Application, Authority and Appellate Authority.
    Section 2(84)     Person      Contains an inclusive list of 14 different types of persons.
    Section 97(2)      Question on
    advance
    ruling      Provides a list of questions on which advance ruling can be sought by the applicant.
    Section 100(1)      Appeal     to the Appellate authority     Prescribed or jurisdictional CGST/SGST officer or an applicant can appeal to the appellate authority, if aggrieved by the advance ruling pronouncement of the authority.
    95.5 FAQs
    Q1.     Can advance ruling be given orally?
    Ans.  No. Advance ruling cannot be given orally in view of section 98(6) and 98(7).
    Q2.     Can Advance Ruling be applied for after supply of goods and/or services?
    Ans. Yes, as per section 95(a) of the Act, application can be made for Advance Ruling in relation to the supply of goods and/ or services being undertaken by the applicant.
    Q3.     Who can make an application for advance ruling?
    Ans. An application for advance ruling can be made by any person who is registered or is desirous of obtaining a registration under the GST.
    Legend
    (i)    AAR: Authority for Advance Rulings
    (ii)    AAAR: Appellate Authority for Advance Ruling
    (iii)    AA: Appellate Authority
    (iv)    UT: Union Territory

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