Advance RulingProcedure

Procedure & Checklist
Advance Ruling
(under the State Goods Service Tax)
Advance Ruling provision in GST can be utilised by taxpayer to clarify matters relating to:
Nature of activity(s) in respect of which advance ruling sought
 Factory / Manufacturing
 Wholesale Business
 Retail Business
 Warehouse/Depot
 Bonded Warehouse
 Service Provision
 Office/Sale Office
 Leasing Business
 Service Recipient
 EOU/ STP/ EHTP
 SEZ
 Input Service Distributor (ISD)
 Works Contract
Areas of activity on which advance ruling needs to be sought
1. Classification of goods or services or both.

2. Applicability of notification issued under the GST Act.
3. Determining the time and value of goods or services.
4. Input tax credit admissibility of tax paid or deemed to be paid.
5. Determination of liability to tax on goods or services or both.
6. GST Registration requirement of an applicant.
7. Whether any particular thing done by the applicant with respect to any goods and/or services or both
amounts to or results in a supply of goods and/or services or both, within the meaning of that term
8. Other matters pertaining to GST Act and Rules.
PROCEDURE
1. First time users are required to register themselves on the

https://reg.gst.gov.in/registration/generateuid
2. Online fee payment of Rs 5000/- (Five Thousand Only) needs to be done and a payment challan will get
generated with a specific no.
3. Application form “FORM GST ARA-01” (under sub-section (1) of section 97) is required to be filled
4. In the GSTIN Number/ User-id field, enter the temporary ID that the user created.
5. In the Payment details field, enter the CIN number of the Challan.
6. The application referred to in sub-rule (1), the verification contained therein and all the relevant
documents accompanying such application shall be signed in the manner specified in rule 26.
7. After filling the form, submit the form at the State Authority for Advance Ruling Office.
8. Once the application is received by the Authority for Advance Ruling, the concerned officer is sent for
gathering the relevant records pertaining to the matter.
9. Based on the findings, the Authority for Advance Ruling can pass an order admitting or rejecting the
application.
10. In case of rejection, the applicant must be provided an opportunity of being heard and the reason for
rejection of the advance ruling application must be stated in the order.
11. It is important to note that application for advance ruling will not be admitted in cases where the
question raised in the application is already pending or decided in any proceedings in the case of an
applicant under any of the provisions of the GST Act.
12. If the application for advance ruling is accepted, the Authority for Advance Ruling must pass an order
within 90 days of receipt of the application.
13. Before the ruling, the Authority for Advance Ruling would set dates for hearing the applicant and the
concerned jurisdictional officers of GST.
CHECKLIST :
1. Form GST ARA-01
2. Fee Payment of Rs 5000/- (Challan no. to be saved and included in the form)
3. Relevant Documents as per the nature & area of the activity and area of concern.
Form GST ARA -01
[See Rule -----]
Application Form for Advance Ruling
1. GSTIN Number, if any/ User-id
2. Legal Name of Applicant
3. Trade Name of Applicant (Optional)
4. Status of the Applicant [registered / un-
registered]
5. Registered Address / Address provided
while obtaining user id
6. Correspondence address, if different
from above
7. Mobile No. [with STD/ISD code]
8. Telephone No. [with STD/ISD code]
9. Email address
10. Jurisdictional Authority <<name, designation, address>>
11. i. Name of authorized representative

Optional
ii. Mobile No. iii. Email Address
12. Nature of activity(s) (proposed / present) in respect of which advance ruling sought
A. Category ⏏
Wholesale Business Retail Business

Factory / Manufacturing
Bonded Warehouse Service Provision
Warehouse/Deport
Leasing Business Service Recipient
Office/Sale Office
SEZ Input Service Distributor (ISD)
EOU/ STP/ EHTP
Works Contract
B. Description (in brief)

(Provision for file attachment also)
13. Issue/s on which advance ruling required (Tick whichever is applicable) :-
(i) classification of goods and/or ¢

services or both
(ii) applicability of a notification issued ¢
under the provisions of the Act
(iii) determination of time and value of ¢
supply of goods or services or both
(iv) admissibility of input tax credit of ¢
tax paid or deemed to have been paid
(v) determination of the liability to pay ¢
tax on any goods or services or both
(vi) whether applicant is required to be ¢
registered under the Act
(vii) whether any particular thing done ¢
by the applicant with respect to any
goods and/or services or both amounts
to or results in a supply of goods and/or
services or both, within the meaning of
that term
14. Question(s) on which advance ruling is
required
15. Statement of relevant facts having a
bearing on the question(s) raised.
16. Statement containing the applicant’s
interpretation of law and/or facts, as the
case may be, in respect of the aforesaid
question(s) (i.e. applicant’s view point
and submissions on issues on which the
advance ruling is sought).
17. I hereby declare that the question raised in the application is not (tick) -
a. Already pending in any proceedings in the applicant’s case under any of the provisions of the Act
b. Already decided in any proceedings in the applicant’s case under any of the provisions of the Act
18. Payment details Challan Identification Number (CIN) –
Date -
VERIFICATION
I, (name in full and in block letters), son/daughter/wife of
___________________ do hereby solemnly declare that to the best of my knowledge and belief what is
stated above and in the annexure(s), including the documents are correct. I am making this application in
my capacity as (designation) and that I am competent to make this application
and verify it.
Signature
Place _______________________ Name of Applicant/Authorized Signatory
Date _______________________ Designation/Status
Manual > Advance Ruling for Unregistered
Dealers
How can I generate a new registration for the advance ruling at the GST
Portal, make payment and submit the FORM GST ARA-01 for the same?
To generate an ID for advance ruling and then make a payment, perform the following steps:
1. Access the https://www.gst.gov.in/ URL. The GST Home page is displayed.

2. Click the Services > User Services > Generate User Id for Advance Ruling command.
3. The New Registration for Advance Ruling page is displayed. Select whether you are a Resident or
a Non Resident. Enter the details on this page that include PAN of business, legal name as per PAN,
details of authorized signatory and address of the authorized signatory.
Note:
a. For Non Resident users, PAN is not mandatory.
b. District field is optional for Non Resident users.
4. Once you have filled the details, enter the Captcha text and click the PROCEED button. You will
receive Mobile OTP and Email OTP on the mobile phone number and e-mail address mentioned in the
New Registration for Advance Ruling page.
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5. In the Verify OTP page, enter the Mobile OTP and Email OTP and click the PROCEED button.
6. On successfully entering the OTPs, you will notice a success message.
Once the ID is created, click the Services > Payment > Create Challan command. The Create
Challan page is displayed.
7. Enter the ID you create for Advance Ruling in the GSTIN/ Other Id field.
8. Enter the captcha text and click the PROCEED button.
9. In the Create Challan Page, in the Fees column, enter the amount as per prescribed fee. Next,
select the mode of payment and click the GENERATE CHALLANbutton. System will ask you to re-
confirm the GSTIN/User Id.
In case of pre-login, for generation of challan (CPIN) no need of sending OTP on registered mobile
number of the taxpayer. This has been proposed to drop in Payment module also.
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10. Re-enter the GSTIN / Other ID and click the PROCEED button.
11. On successfully entering the User ID, your Challan will be generated successfully.
Click the MAKE PAYMENT button and proceed with payment.
After you have made the payment, you can track the payment using
the Services > Payment > Track Payment Status command.
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12. After a payment is made, click the Downloads > Offline Tools > GST ARA 01 – Application for
Advance Ruling command.
The zip file with the pdf copy of the Form GST ARA -01, Advance Ruling Application will be
downloaded. Check the Downloads folder of your computer and print the form.
13. Fill the all details in the Form GST ARA -01, Advance Ruling Application.
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Note: In the GSTIN Number, if any/ User-id field, enter the temporary ID that you created. In the last
field, Payment details field, enter the CIN number of the Challan.
14. After filling the form, submit the form at the State Authority for Advance Ruling Office. The
Authority for Advance Ruling will inform about the further process.
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Procedure & Checklist

Nature of activity(s) in respect of which advance ruling sought

Areas of activity on which advance ruling needs to be sought

1. Classification of goods or services or both.

1. First time users are required to register themselves on the

11. i. Name of authorized representative

Wholesale Business Retail Business

B. Description (in brief)

13. Issue/s on which advance ruling required (Tick whichever is applicable) :-

(i) classification of goods and/or ¢

1. Access the https://www.gst.gov.in/ URL. The GST Home page is displayed.

6. On successfully entering the OTPs, you will notice a success message.

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