An advance ruling from the Authority for Advance Ruling, Chhattisgarh, gives a binding answer on specified questions such as classification, applicability of a notification, time and value of supply, admissibility of ITC and liability to register.
Tax opinion, Income Tax and GST
What the opinion covers
A ruling binds the applicant and the jurisdictional officer, giving certainty for future transactions. It cannot be sought on matters already pending in proceedings.
Typical questions
- Classification or rate uncertainty
- Applicability of exemption notifications
- ITC eligibility on specific items
Timeline
Applications are filed in Form ARA-01 with the prescribed fee. Rulings are generally expected within 90 days.
Information we need
- Statement of facts and the questions
- Supporting documents and literature
How we work
- Frame the questions within the scope of Section 97
- Draft the application, statement of facts and interpretation
- File and represent at the hearing
- Advise on appeal before the Appellate Authority for Advance Ruling, if needed
Please note
- Frame questions carefully. A poorly framed question can lead to an unhelpful ruling
What usually comes next
- GST Classification & RateWritten classification opinion
- Show Cause Notice u/s 73 / 74 / 74AIf a dispute is already pending
Frequently asked questions
Is an advance ruling binding on other taxpayers?
No. It binds only the applicant and the jurisdictional officer, though it may be persuasive.
Official sources
- GST portalgst.gov.inView notices, file replies and first appeals
- CBIC – GSTcbic-gst.gov.inCGST Act, rules, notifications and circulars
Received a notice or an order?
Call us to talk it through. Keep the notice and its response date handy.