UTGST Act, 2017 — Chapter VII — Advance Ruling

UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 Chapter VII — ADVANCE RULING (Sections 14-16) Chapter Index — fourteen-section architecture Effective from 1 July 2017 (UTGST Act,…

Chapter Index — fourteen-section architecture

Effective from 1 July 2017 (UTGST Act, 2017) | First Edition | May 2026

[Three-section chapter — UT-specific AAR + AAAR constitution + chapter-specific definitions]

1. Scope at a Glance

Chapter VII UTGST (ss. 14-16) establishes UT-specific advance ruling framework. Section 14 definitions; s. 15 AAR constitution (Central Government notification; central + UT tax officers; shared authority option); s. 16 AAAR constitution. Substantive procedure via CGST Chapter XVII applied via s. 21.

2. Section-by-Section Synopsis

SECTION	SYNOPSIS
Section 14	Definitions — advance ruling, Appellate Authority, applicant, application, Authority.
Section 15	AAR constitution by Central Government notification; sharing authority permitted.
Section 16	AAAR constitution; Chief Commissioner central tax + Commissioner UT tax.

3-14. (Standard chapter index — three-section chapter)

Effective 01.07.2017.
CGST Chapter XVII operative via s. 21.
Form ARA-01 + Rs. 5,000+5,000 fees.
90-day ruling timeline per s. 98 CGST.
30-day appeal window to AAAR per s. 100 CGST.
Binding effect on applicant + jurisdictional officer.
Voidance under s. 104 for fraud / misrepresentation.
Public repository of rulings for guidance.

FILE	COVERAGE
00 - Chapter VII Index.docx (this file)	Chapter-level index.
Section 14-16 - Advance Ruling architecture.docx	Combined file — definitions + AAR + AAAR.

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