BLOCK 1 — VERBATIM TEXT Marginal note — Application for advance ruling 97. (1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and manner and accompanied by such fee as may be…
97
BLOCK 1 — VERBATIM TEXT Marginal note — Application for advance ruling 97. (1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and manner and accompanied by such fee as may be…
Section 97 — APPLICATION FOR ADVANCE RULING
BLOCK 1 — VERBATIM TEXT
Marginal note — Application for advance ruling
97. (1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and manner and accompanied by such fee as may be prescribed, stating the question on which the advance ruling is sought.
(2) The question on which the advance ruling is sought under this Act, shall be in respect of,—
(a) classification of any goods or services or both;
(b) applicability of a notification issued under the provisions of this Act;
(c) determination of time and value of supply of goods or services or both;
(d) admissibility of input tax credit of tax paid or deemed to have been paid;
(e) determination of the liability to pay tax on any goods or services or both;
(f) whether applicant is required to be registered;
(g) whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term.
[Section 97 enforced w.e.f. 01.07.2017 by Notification 9/2017-CT dated 28.06.2017. Operative companion form — FORM GST ARA-01 (application). Application fee — Rs. 5,000 CGST + Rs. 5,000 SGST/UTGST = Rs. 10,000 total. Operationalised through Rule 104 of CGST Rules and parallel State Rules.]
BLOCK 2 — STATUTORY MAP
CATEGORY
OPERATIVE SCOPE
Sub-s. (1) — Application framework
Applicant desirous of obtaining advance ruling MAY make application. Discretionary at applicant level. Application in prescribed form (FORM GST ARA-01); manner (GSTN portal); fee (Rs. 10,000). Must state the QUESTION on which ruling is sought. Specific question — not vague inquiries.
Sub-s. (2)(a) — Classification
Classification of any goods or services or both. Most common category — HSN classification, GST rate determination. Critical for any new product / service or where classification is unclear. Standard AAR jurisdiction.
Sub-s. (2)(b) — Notification applicability
Applicability of a notification issued under the Act. Covers exemption notifications, rate notifications, special-case notifications. Determines whether specific notification applies to applicant's transactions.
Sub-s. (2)(c) — Time and value of supply
Determination of TIME and VALUE of supply. Includes — (i) when supply is treated as taking place (s. 12-14); (ii) how value is determined (s. 15). Common for advance payments, milestone-based contracts, complex pricing structures.
Sub-s. (2)(d) — Admissibility of ITC
Admissibility of input tax credit of tax paid or DEEMED to have been paid. Includes — (i) eligibility under s. 16; (ii) blocked credit under s. 17(5); (iii) capital goods ITC; (iv) common credit apportionment. Highly utilised category for capital projects, mixed-use activities.
Sub-s. (2)(e) — Determination of tax liability
Determination of the LIABILITY TO PAY TAX on any goods or services or both. Substantive tax-liability questions — whether taxable, by whom, at what rate. Broad scope; supports holistic tax-analysis questions.
Sub-s. (2)(f) — Registration requirement
Whether applicant is REQUIRED to be REGISTERED. Critical for prospective business decisions — threshold analysis, mandatory registration triggers, casual / NRT scenarios.
Sub-s. (2)(g) — Activity as supply
Whether any particular thing done by applicant with respect to goods or services amounts to / results in a SUPPLY of goods or services. Threshold question — supply characterisation, scope of taxable event. Includes scope under Schedule I (deemed supplies without consideration), Schedule II (composite / mixed supplies), etc.
Closed list — only seven categories
Section 97(2) provides EXHAUSTIVE list of seven categories. Questions outside these categories cannot be addressed by AAR. Critical jurisdictional boundary.
Place of supply — contested boundary
Place of supply (determining which State has jurisdiction) is NOT explicitly listed in s. 97(2). Some State AARs have ruled this within scope (as part of ‘determination of tax liability’ under (e)); others have declined. Contested boundary; State-specific approaches.
Refund eligibility — typically outside
Refund eligibility (s. 54 framework) is generally NOT within AAR jurisdiction. Refunds require post-transaction determination through specific refund mechanism. AAR's forward-looking nature is mismatched with refund analysis.
Procedural / penalty / interest questions
Procedural questions (registration procedure, return filing, etc.) and questions on penalty / interest typically OUTSIDE AAR scope. AAR jurisdiction is substantive law-application, not procedural.
Form GST ARA-01 — application format
FORM GST ARA-01 — standard application form. Particulars: (i) applicant details; (ii) GSTIN (if registered); (iii) statement of facts; (iv) question on which ruling sought; (v) applicant's interpretation / understanding; (vi) supporting documents. Comprehensive presentation.
Application fee — Rs. 10,000
Application fee Rs. 5,000 each for CGST + SGST = Rs. 10,000 total (Rs. 5,000 each for CGST + UTGST in UTs). Payable through GSTN portal at filing. Modest fee compared to alternative dispute costs.
Single application — multiple sub-questions
An application may include multiple questions within the seven categories. Common practice — one application covers related questions on classification, rate, ITC, etc. for the same transaction structure. Operationally efficient.
BLOCK 3 — COMMENTARY
1. The application framework — overview
Section 97 establishes the operative scope of advance ruling jurisdiction. Sub-section (1) provides the procedural framework for application; sub-section (2) provides the substantive seven categories within which advance ruling can be sought. The latter is jurisdictionally critical — questions outside these seven categories cannot be addressed by AAR.
The seven categories collectively cover the core substantive GST questions — classification, rate, exemption, time, value, ITC, tax liability, registration, supply characterisation. Procedural questions (return filing mechanics, refund process, etc.) and questions on penalty / interest are outside. The framework supports substantive law-application certainty.
2. Sub-section (1) — application procedure
Sub-section (1) provides the procedural framework — applicant ‘MAY make an application’ — discretionary at applicant's level. The use of ‘may’ indicates voluntary nature of AAR application; not mandatory. Applicant chooses to seek certainty through AAR.
• Form GST ARA-01 — Standard application form. Available on GSTN portal.
• Manner — Filed through GSTN portal in most States; State-specific variations possible.
• Fee — Rs. 5,000 CGST + Rs. 5,000 SGST/UTGST = Rs. 10,000 total. Payable through GSTN portal.
• Question — Application must STATE THE QUESTION on which advance ruling is sought. Specificity is essential; vague inquiries not entertained.
3. Sub-s. (2)(a) — Classification of goods or services
Classification under sub-s. (2)(a) is the most commonly used category. Covers — (a) HSN classification of goods; (b) classification of services under SAC; (c) determining applicable GST rate. Particularly valuable for:
• New product launches — Where HSN classification of new product is unclear; rate determination critical for pricing.
• Multi-purpose products — Where product could fit multiple HSN headings with different rates.
• Service classification ambiguity — Composite vs mixed supply; bundled services.
• Industry-specific classifications — Pharmaceuticals (3003/3004), food products (multiple chapters), restaurant supplies (composite), etc.
Classification AAR rulings have been the bulk of AAR jurisprudence. The framework provides industry-specific guidance. Practitioner approach — comprehensive product specification, comparison with classification headings, supporting industry practice.
4. Sub-s. (2)(b) — Applicability of notification
Sub-s. (2)(b) covers applicability of notifications. Two main categories of notifications relevant:
• Exemption notifications — Notification 12/2017-CT(R) (services exemptions), Notification 2/2017-CT(R) (goods exemptions), and various subsequent amendments. Critical for determining if particular supply qualifies for exemption.
• Rate notifications — Notification 1/2017-CT(R) (goods rates), Notification 11/2017-CT(R) (services rates). Determine applicable rate for specific transaction.
• Special-case notifications — Reverse charge notifications, exempt-supply notifications, special procedural notifications. Whether specific transaction is covered.
Practitioner approach — comprehensive analysis of notification scope, conditions, exclusions. Comparison with applicant's specific transaction. AAR rulings on notification applicability provide important industry-specific clarifications.
5. Sub-s. (2)(c) — Time and value of supply
Sub-s. (2)(c) covers time and value of supply — two interrelated but distinct concepts:
• Time of supply — When supply is treated as taking place. Section 12 (goods), Section 13 (services), Section 14 (rate change scenarios). Common AAR scenarios — milestone-based construction contracts, services with periodic billing, advance payments, etc.
• Value of supply — How taxable value is determined. Section 15 framework — transaction value with specific inclusions and exclusions. Common AAR scenarios — related-party transactions, discount treatment, bundled supply pricing, deemed-value scenarios.
Particularly valuable for complex pricing structures — construction industry milestone billing; SaaS / subscription services; manufacturing with phased deliveries; related-party transactions; etc.
6. Sub-s. (2)(d) — Admissibility of ITC
Sub-s. (2)(d) covers admissibility of input tax credit — a highly utilised category, particularly for capital-intensive projects:
• Eligibility under s. 16 — Whether ITC conditions are met for specific transactions / inputs.
• Blocked credit under s. 17(5) — Whether specific inputs fall within blocked-credit categories (motor vehicles, food, employee transport, immovable property construction, etc.).
• Capital goods ITC — Whether specific capital goods are eligible; treatment under s. 16(3).
• Common credit apportionment — For mixed-use scenarios under Rules 42/43; reverse apportionment.
• Real estate sector specifics — Construction services, real estate developer ITC under Notification 03/2019-CT(R) framework.
Practitioner approach — comprehensive analysis of specific facts vs ITC framework. Cost-benefit of AAR vs subsequent dispute. Particularly valuable for substantial capital investments where ITC certainty enables informed decisions.
7. Sub-s. (2)(e) — Determination of tax liability
Sub-s. (2)(e) is the broadest substantive category — determination of the liability to pay tax. Covers comprehensive tax-liability questions:
• Whether supply is taxable — Substantive taxability determination.
• Who is liable to pay tax — Forward charge vs reverse charge; supplier vs recipient liability.
• At what rate — Rate determination integrated with classification.
• Whether composite or mixed supply — Schedule II framework integration.
• Place of supply — Some State AARs treat this within scope as part of tax liability determination; contested boundary.
Sub-s. (2)(e) often overlaps with classification and notification applicability questions. Practitioner approach — frame holistic tax-liability questions where comprehensive determination is needed.
8. Sub-s. (2)(f) and (g) — Registration and supply characterisation
Sub-s. (2)(f) — Whether applicant is required to be registered. Critical for prospective business decisions:
• Threshold analysis — Whether aggregate turnover crosses threshold (s. 22).
• Mandatory registration triggers — Inter-State supply, e-commerce, etc. (s. 24).
• Casual / non-resident taxable person — Specific registration scenarios.
Sub-s. (2)(g) — Whether activity amounts to or results in supply. Threshold question on supply characterisation:
• Schedule I deemed supplies — Without-consideration transactions; whether they amount to supply.
• Activities under Schedule II — Whether specific activity is goods or services; treatment under Schedule II.
• Schedule III exclusions — Whether activity falls within Schedule III non-supply scope.
• Inter-corporate transactions — Whether internal arrangements amount to supply; cross-charge scenarios.
9. Departmental View from CBIC Handbook of GST Law and Procedures (DGGST, 2024)
The CBIC Handbook (Chapter XI on Advance Ruling) treats s. 97 as the substantive scope provision. The Handbook emphasises that the seven categories are exhaustive — questions outside cannot be addressed by AAR. Practitioners should ensure that questions are within the categories before filing.
On the most common categories — classification (a), notification applicability (b), ITC admissibility (d) — the Handbook acknowledges these are the bulk of AAR practice. CBIC provides industry guidance through Circulars; AAR rulings supplement with case-specific determinations.
On place of supply boundary, the Handbook notes the State-specific variation. Some States treat place of supply as within scope under (e) ‘determination of tax liability’; others have declined jurisdiction. Practitioner approach — frame as integral to overall tax liability analysis.
On procedural / refund questions, the Handbook clarifies these are typically outside AAR scope. Refund eligibility requires post-transaction determination; procedural compliance is operational and not subject to advance ruling.
On Form GST ARA-01 and application fee, the Handbook directs comprehensive completion of all particulars and proper fee payment. Incomplete applications may be rejected at admission stage.
CIRCULARS, INSTRUCTIONS & NOTIFICATIONS
• Rule 104 of CGST Rules dated Statutory — Application for advance ruling — operational framework. Rule 104 operationalises s. 97 application process. Operative content: (i) Application in FORM GST ARA-01 on the common portal; (ii) Fee Rs. 5,000 to be deposited; (iii) Statement of question; (iv) Statement of applicant's interpretation. Specific procedural requirements for filing.
• Notifications 1, 2, 11, 12 of 2017-CT(R) dated Statutory — Rate and exemption notifications — relevant for s. 97(2)(b). Key notifications operative for s. 97(2)(b) applicability questions: (i) Notification 1/2017-CT(R) — rates of goods; (ii) Notification 2/2017-CT(R) — exempted goods; (iii) Notification 11/2017-CT(R) — rates of services; (iv) Notification 12/2017-CT(R) — exempted services. Subsequent amendments through various notifications. AAR jurisdiction under (b) interprets these notifications' applicability.
• Sections 12, 13, 14, 15 — Time and Value of Supply dated Statutory — Substantive framework for s. 97(2)(c) questions. Substantive provisions on time and value of supply: (i) Section 12 — time of supply of goods; (ii) Section 13 — time of supply of services; (iii) Section 14 — change in rate of tax scenarios; (iv) Section 15 — value of taxable supply. AAR jurisdiction under (c) interprets these provisions for specific transactions.
• Sections 16-17 — Input Tax Credit framework dated Statutory — Substantive ITC provisions — relevant for s. 97(2)(d). Substantive ITC framework: (i) Section 16 — eligibility and conditions; (ii) Section 17 — apportionment and blocked credits. Rules 36-45 — operational procedures. AAR jurisdiction under (d) addresses ITC admissibility for specific transactions and inputs.
• Section 22 and 24 — Registration framework dated Statutory — Substantive registration provisions — relevant for s. 97(2)(f). Substantive registration framework: (i) Section 22 — persons liable for registration (threshold-based); (ii) Section 24 — compulsory registration scenarios (inter-State supply, e-commerce, etc.). AAR jurisdiction under (f) addresses whether applicant is required to register for specific business activities.
PROCEDURE — STEP-BY-STEP
Step 1: Identify the substantive question
Articulate the specific GST question on which advance ruling is sought. Question must be specific, focused, and amenable to ruling. Vague inquiries (‘How should I treat my supplies?’) are insufficient; precise questions (‘Is XYZ product classified under HSN 8421 attracting 5% GST?’) are appropriate.
Step 2: Verify question is within s. 97(2) seven categories
Map the question to one of seven categories — (a) classification; (b) notification applicability; (c) time/value of supply; (d) ITC admissibility; (e) tax liability; (f) registration requirement; (g) supply characterisation. If outside, AAR not the route; alternative routes — Departmental guidance, CBIC Circulars, etc.
Step 3: Prepare comprehensive factual matrix
Detailed presentation — (a) applicant's business; (b) specific transaction or proposed transaction; (c) operational details; (d) contractual arrangements; (e) industry context. Factual completeness is essential.
Step 4: Develop legal analysis
Present applicant's understanding of the law on the question — (a) relevant GST provisions; (b) notifications; (c) Circulars; (d) supporting case-law if any; (e) industry practice. Comprehensive legal grounds support substantive ruling.
Step 5: Prepare supporting documents
Documents supporting factual matrix — (a) invoices / contracts (sample); (b) product specifications / service descriptions; (c) business plans for proposed transactions; (d) industry references; (e) classification rulings under analogous regimes (Customs, etc.).
Step 6: Verify no pending dispute on same question
Confirm no pending proceeding under the Act (audit, SCN, appeal) on the same question. If pending, AAR likely to decline jurisdiction under s. 98(2). Document compliance status.
Step 7: Identify relevant State / UT AAR
Determine the State / UT where application is to be filed. Typically State of registration / proposed registration. For multi-State scenarios, decision based on principal operations / strategic considerations.
Step 8: Prepare FORM GST ARA-01
Application in prescribed format covering — applicant identification, GSTIN, statement of facts, question, applicant's interpretation, supporting documents list, declarations. Comprehensive completion essential.
Step 9: Pay application fee
Application fee Rs. 5,000 CGST + Rs. 5,000 SGST/UTGST = Rs. 10,000. Payable through GSTN portal at filing stage.
Step 10: Submit application through GSTN portal
Application filed electronically through GSTN portal. Acknowledgment generated automatically. Application reference number for tracking.
Step 11: Respond to AAR's queries
AAR may seek clarifications or additional information during processing. Timely and substantive responses essential. May involve multiple rounds of clarification.
Step 12: Attend personal hearing
AAR conducts personal hearing. Applicant / counsel attends; substantive presentation. Department's jurisdictional officer may also participate. Multiple sittings may be required for complex cases.
Step 13: Receive AAR ruling
Ruling typically within 90 days of application (extendable). Examine ruling — substantive determination, reasoning, implications for current / proposed operations.
Step 14: Implement or appeal
On favourable ruling — implement in operations. On unfavourable ruling — consider appeal to AAAR under s. 100 within 30 days. Strategic decision based on substantive merits and operational impact.
Step 15: Closure documentation
Comprehensive documentation in compliance docket — application, ruling, implementation. Reference for ongoing operations and any subsequent inquiry.
PRACTITIONER CHECKLIST
Section 97 application preparation checklist
□ Substantive question articulated specifically.
□ Question within s. 97(2) seven categories verified.
□ Comprehensive factual matrix prepared.
□ Legal analysis with provisions, notifications, Circulars, case-law.
□ Supporting documents compiled — invoices, contracts, specs.
□ No pending dispute on same question verified.
□ Relevant State / UT AAR identified.
□ FORM GST ARA-01 prepared with all particulars.
□ Statement of applicant's interpretation comprehensive.
□ Application fee Rs. 10,000 ready for payment.
□ GSTN portal filing — application reference noted.
□ Personal hearing engagement — counsel prepared.
□ Response to AAR queries — timely and substantive.
□ 90-day timeline tracked.
□ Ruling examined for substantive determination and implications.
□ Appeal evaluation under s. 100 if unfavourable.
□ Implementation strategy for favourable ruling.
□ Multi-State coordination if applicable.
□ Closure documentation in compliance docket.
WORKED EXAMPLES
Example 1 — Classification AAR — sub-s. (2)(a)
Facts: M/s Mehta Foods is launching a new ready-to-eat snack product. HSN classification could be Chapter 19 (preparations of cereals) at 12% or Chapter 21 (miscellaneous edible preparations) at 18%. Substantial pricing implication.
Step 1: Question — Classification under HSN. Sub-s. (2)(a) applicable.
Step 2: Application — Comprehensive product description, manufacturing process, ingredients, packaging, target market, competitive product comparison.
Step 3: Legal analysis — HSN classification rules, comparison with chapter notes, similar products' classification, Customs analogous classifications.
Step 4: AAR ruling — Reasoned classification under specific HSN heading; rate determination.
Step 5: Implementation — Pricing strategy, customer pricing, tax compliance aligned with confirmed classification.
Step 6: Practitioner observation — Classification AAR is standard practice for new food / consumer products. Industry-specific guidance through AAR rulings.
Result: Practitioner alignment — Classification under sub-s. (2)(a) is the most common AAR category. Comprehensive product specifications support favourable rulings. Industry-specific approach.
Example 2 — Notification applicability — sub-s. (2)(b)
Facts: M/s Education Services Trust runs a coaching institute. Notification 12/2017-CT(R) Entry 66 exempts educational services by educational institutions. Question — does the coaching institute qualify as ‘educational institution’ under the notification?
Step 1: Question — Notification 12/2017-CT(R) applicability. Sub-s. (2)(b) applicable.
Step 2: Application — Trust registration, service nature (coaching for entrance exams), target audience, regulatory framework (under any educational authority? affiliation?), comparison with exempt categories.
Step 3: Legal analysis — Definition of ‘educational institution’ in notification; CBIC clarifications; comparable AAR rulings.
Step 4: AAR ruling — Detailed analysis of applicant's services vs notification scope. May rule that coaching is not within exempt category (commercial coaching) OR may rule favourably with specific qualifications.
Step 5: Implementation — Tax treatment of services per ruling; fee structures, invoicing, compliance.
Step 6: Practitioner observation — Notification applicability rulings are critical for sectors with potential exemptions — education, healthcare, financial services, etc.
Result: Practitioner alignment — Notification applicability under sub-s. (2)(b) supports certainty on exemption / specific rate eligibility. Critical for sectors with sector-specific notifications.
Example 3 — ITC admissibility — sub-s. (2)(d)
Facts: M/s ABC Manufacturing is setting up captive solar power facility (Rs. 50 crore investment) for its manufacturing operations. Whether ITC on solar panels and related equipment is admissible.
Step 1: Question — ITC admissibility on capital goods. Sub-s. (2)(d) applicable.
Step 2: Application — Manufacturing operations (taxable supplies), captive power generation for own use, linkage of power to taxable manufacturing, equipment specifications.
Step 3: Legal analysis — Section 16 ITC framework; Section 17(5) blocked credit list; relevant Circulars on captive power.
Step 4: AAR ruling — Generally favourable for captive power equipment used for taxable supplies — ITC eligible as capital goods. May have specific conditions.
Step 5: Implementation — Project economics with ITC eligibility; tax cost reduction; financial planning.
Step 6: Practitioner observation — ITC AAR rulings are highly valuable for capital-intensive projects. Pre-investment certainty enables informed decisions.
Result: Practitioner alignment — ITC admissibility under sub-s. (2)(d) is highly utilised for capital projects. Pre-investment certainty on ITC value is operationally significant.
Example 4 — Tax liability and place of supply — sub-s. (2)(e)
Facts: M/s Digital Services Pvt Ltd provides cloud-based services to clients across India. Question — for inter-State service supplies, who pays tax (forward / reverse charge), at what rate, and which State has place of supply jurisdiction. Comprehensive tax liability question.
Step 1: Question — Tax liability determination — sub-s. (2)(e) broad scope. Place of supply as integral to tax liability arguably within (e).
Step 2: Application — Service nature, customer base, transaction structure, billing arrangements, technical infrastructure location.
Step 3: Legal analysis — Forward / reverse charge framework; place of supply rules under IGST Act s. 12-13; rate determination.
Step 4: AAR ruling — Comprehensive determination — forward charge applicable, IGST rate at applicable percentage, place of supply rules application.
Step 5: State AAR's approach on place of supply — Some State AARs may decline jurisdiction; others address as part of tax liability. Practitioner framing important.
Step 6: Implementation — Billing system, GSTR filing, tax compliance aligned with ruling.
Step 7: Practitioner observation — Comprehensive tax liability questions under sub-s. (2)(e) support holistic operational decisions. Place of supply boundary depends on State AAR's approach.
Result: Practitioner alignment — Tax liability under sub-s. (2)(e) is the broadest substantive category. Practitioner framing critical for comprehensive questions covering multiple aspects.
Example 5 — Supply characterisation — sub-s. (2)(g)
Facts: M/s ParentCo Ltd provides common IT infrastructure services to its three subsidiaries at cost. Question — does this internal cross-charge amount to a ‘supply’ requiring GST, given the related-party nature?
Step 1: Question — Whether activity amounts to supply. Sub-s. (2)(g) applicable.
Step 2: Application — Corporate structure, services nature (IT infrastructure), cost-allocation methodology, related-party framework.
Step 3: Legal analysis — Section 7 supply definition; Schedule I para 2 (related-party supplies without consideration); Section 25(4) — distinct persons; valuation Rule 28.
Step 4: AAR ruling — Likely ruling that internal cross-charge amounts to supply (under Schedule I for related parties even without consideration); valuation per Rule 28; GST applicable.
Step 5: Implementation — Cross-charge invoicing, GST charged, ITC available to subsidiaries; comprehensive compliance framework.
Step 6: Practitioner observation — Supply characterisation AAR rulings are critical for inter-corporate / intra-group transactions. Schedule I framework with related-party deeming creates significant compliance burden.
Result: Practitioner alignment — Supply characterisation under sub-s. (2)(g) is highly utilised for inter-corporate transactions, Schedule I scenarios, internal cost-sharing arrangements. AAR clarity supports compliance design.
PRACTITIONER PLANNING
• Pre-application analysis — verify question within s. 97(2) seven categories.
• Specific question articulation — focused, precise, amenable to ruling.
• Comprehensive factual presentation — detailed business and transaction facts.
• Legal grounds with relevant provisions, notifications, Circulars, case-law.
• Supporting documents — invoices, contracts, specifications.
• No pending dispute verification before filing.
• Multi-State strategy for cross-State operations.
• Form GST ARA-01 comprehensive completion.
• Application fee Rs. 10,000 timely payment.
• Personal hearing engagement with counsel.
LITIGATION DEFENCE — KEY ATTACK POINTS
• Question within s. 97(2) verification — jurisdictional foundation.
• AAR decline jurisdiction challenge — writ remedy where unjustified.
• Pending dispute exclusion under s. 98(2) — defence to AAR rejection.
• Procedural compliance — application complete, fee paid, supporting documents.
• Personal hearing — natural justice per Whirlpool / Mafatlal lines.
• Reasoned ruling — substantive engagement with facts and law.
• Multi-State coordination — for inter-State operations.
• Implementation alignment — ongoing operations match ruling.
• AAAR appeal under s. 100 — within 30 days for unfavourable rulings.
• Place of supply boundary — State AAR variations; framing approach.
• Voidness under s. 104 — defence against retroactive invalidation.
• Writ remedy under Article 226 — for jurisdictional issues.
CROSS-REFERENCES
• Section 95 — Definitions — ‘applicant’, ‘application’, ‘Authority’.
• Section 96 — Authority for Advance Ruling.
• Section 98 — Procedure on receipt of application.
• Section 99 — Appellate Authority for Advance Ruling.
• Section 100 — Appeal to Appellate Authority.
• Section 101A — National Appellate Authority.
• Section 102 — Rectification of advance ruling.
• Section 103 — Applicability of advance ruling.
• Section 104 — Voidness in certain circumstances.
• Section 105 — Powers of Authority.
• Section 106 — Procedure of Authority.
• Section 7 — Scope of supply — operative for sub-s. (2)(g).
• Sections 12, 13, 14 — Time of supply — operative for sub-s. (2)(c).
• Section 15 — Value of supply — operative for sub-s. (2)(c).
• Section 16 — ITC eligibility — operative for sub-s. (2)(d).
• Section 17 — Apportionment and blocked credits — operative for sub-s. (2)(d).
• Section 22, 24 — Registration framework — operative for sub-s. (2)(f).
• Sections 10-13 IGST Act — Place of supply — contested AAR boundary.
• Schedules I, II, III — Supply characterisation — operative for sub-s. (2)(g).
• Notifications 1, 2, 11, 12 of 2017-CT(R) — Rate and exemption notifications.
• Rule 104 — Application procedure.
• FORM GST ARA-01 — Application for advance ruling.
• Notification 9/2017-CT dated 28.06.2017 — Date of enforcement of s. 97.
• Whirlpool Corporation v Registrar of Trade Marks (1998) 8 SCC 1 — reasoned-order doctrine.
• Mafatlal Industries v Union of India (1997) 5 SCC 536 — reasoned-order in tax matters.
• CBIC Handbook of GST Law and Procedures (DGGST, 2024) — Chapter XI on Advance Ruling.