Advance Ruling
- What is the meaning of Advance Ruling?
- Which are the matters enumerated in Section 97 for which advance ruling can be sought?
- What is the objective of having a mechanism of Advance Ruling?
- What will be the composition of Authority for advance rulings (AAR) under GST?
- What is the Appellate Authority for Advance Ruling (AAAR) and what would be its composition?
- How may AAR and AAAR will be constituted under GST?
- To whom will the Advance Ruling be applicable?
- What is the time period for applicability of Advance Ruling?
- Can an advance ruling given be nullified?
- What is the procedure for obtaining Advance Ruling?
- Under what circumstances will the application for Advance Ruling be compulsorily rejected?
- What is the procedure to be followed by AAR once the application is admitted?
- What happens if there is a difference of opinion amongst members of AAR?
- What are the provisions for appeals against order of AAR?
- Can the AAR & AAAR order for rectification of mistakes in the ruling?