Advance Ruling Format - Goods and Services Tax 19.6.2017 | Learn About GST : Updates and Rules PDF Download

 Page 1


1 
 
 
GOODS AND SERVICES TAX RULES, 2017  
ADVANCE RULING FORMATS 
            
 
 
 
  
Page 2


1 
 
 
GOODS AND SERVICES TAX RULES, 2017  
ADVANCE RULING FORMATS 
            
 
 
 
  
2 
 
List of Forms 
 
Sr. No.  Form No. 
Description  
1. GST ARA-01 
Application Form for Advance Ruling 
2. GST ARA-02 
Appeal to the Appellate Authority for Advance Ruling  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
Page 3


1 
 
 
GOODS AND SERVICES TAX RULES, 2017  
ADVANCE RULING FORMATS 
            
 
 
 
  
2 
 
List of Forms 
 
Sr. No.  Form No. 
Description  
1. GST ARA-01 
Application Form for Advance Ruling 
2. GST ARA-02 
Appeal to the Appellate Authority for Advance Ruling  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
3 
 
 
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                                                                                                                                                                     ? 
 
Factory / Manufacturing 
Wholesale Business Retail Business 
 
Warehouse/Deport 
Bonded Warehouse Service Provision 
 
Office/Sale Office 
Leasing Business Service Recipient 
 
EOU/ STP/ EHTP 
SEZ Input Service Distributor (ISD) 
 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  
¢ 
Page 4


1 
 
 
GOODS AND SERVICES TAX RULES, 2017  
ADVANCE RULING FORMATS 
            
 
 
 
  
2 
 
List of Forms 
 
Sr. No.  Form No. 
Description  
1. GST ARA-01 
Application Form for Advance Ruling 
2. GST ARA-02 
Appeal to the Appellate Authority for Advance Ruling  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
3 
 
 
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                                                                                                                                                                     ? 
 
Factory / Manufacturing 
Wholesale Business Retail Business 
 
Warehouse/Deport 
Bonded Warehouse Service Provision 
 
Office/Sale Office 
Leasing Business Service Recipient 
 
EOU/ STP/ EHTP 
SEZ Input Service Distributor (ISD) 
 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  
¢ 
4 
 
 (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 
 
  
Page 5


1 
 
 
GOODS AND SERVICES TAX RULES, 2017  
ADVANCE RULING FORMATS 
            
 
 
 
  
2 
 
List of Forms 
 
Sr. No.  Form No. 
Description  
1. GST ARA-01 
Application Form for Advance Ruling 
2. GST ARA-02 
Appeal to the Appellate Authority for Advance Ruling  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
3 
 
 
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                                                                                                                                                                     ? 
 
Factory / Manufacturing 
Wholesale Business Retail Business 
 
Warehouse/Deport 
Bonded Warehouse Service Provision 
 
Office/Sale Office 
Leasing Business Service Recipient 
 
EOU/ STP/ EHTP 
SEZ Input Service Distributor (ISD) 
 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  
¢ 
4 
 
 (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 
 
  
5 
 
Form GST ARA -02 
[See Rule -----] 
Appeal to the Appellate Authority for Advance Ruling  
Sr. No. Particulars  Remarks 
1 Advance Ruling No.  
2 Date of communication of the advance ruling DD/MM/YYYY 
3 GSTIN / User id of the appellant  
4 Legal Name of the appellant.  
5 Trade Name of the appellant (optional).  
6 Address of appellant at which notices may be sent  
7 Email Address of the appellant  
8 Mobile number of the appellant  
9 Jurisdictional officer / concerned officer  
10 Designation of jurisdictional officer / concerned officer  
11 Email Address of jurisdictional officer / concerned officer  
12 Mobile number of jurisdictional officer / concerned officer  
13 Whether the appellant wishes to be heard in person? Yes/No  
14. The facts of the case (in brief)  
15. Ground of Appeal  
16. 
Payment details Challan Identification 
Number (CIN) –  
Date - 
 Prayer 
 
In view of the foregoing, it is respectfully prayed that the Ld. Appellate Authority, <Place> 
may be pleased to: 
a. set aside/modify the impugned advance ruling passed by the Authority for Advance 
Ruling as prayed above; 
b. grant a personal hearing; and 
c. pass any such further or other order (s) as may be deemed fit and proper in facts and 
circumstances of the case. 
And for this act of kindness, the appellant, as is duty bound, shall every pray.