GST

GST Council website now hosting Advance Ruling Orders

GST Council website now hosting Advance Ruling Orders

The need was much felt for having a repository for orders of Authority for Advance Ruling (AAR) where they can be accessed by traders/general public

Under Section 97(2) of SGST Act, 2017, various categories for Advance Rulings are as under
(a) Classification of any goods or services or both
(b) Appplicability of any notification
(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) Requirement of Registration for applicant
(g) Detemination of supply of goods or services or both
The Orders can be accessed at the following Link
View orders of Advance Ruling Authority  Click Here >>

The Rulings can be browsed State/UT or year-wise.

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