COMPLEXITY HANDLED, PEACE OF MIND DELIVERED.

Advance Ruling under GST

Get clarity. Reduce litigation. Make informed GST decisions with expert guidance.

Authority Structure

Authority for Advance Ruling (AAR)

First level authority that gives GST rulings. One Central Officer + One State Officer. Decision usually within 90 days.

Appellate Authority for Advance Ruling (AAAR)

Appeal can be filed within 30 days if aggrieved. Reviews AAR decision and gives final ruling at State level.

Advance Ruling Process Flow

File Application

Submit GST ARA-01 with fee

Hearing

Personal appearance before AAR

AAR Order

Order issued within 90 days

Appeal to AAAR

File appeal within 30 days

Why Advance Ruling Matters?

Avoid Litigation

Clarity before transaction reduces future tax disputes.

Correct Tax Position

Prevents wrong GST rate application and penalties.

ITC Protection

Ensures eligibility and safeguards credit claims.

Business Confidence

Structured decision-making for pricing & compliance.

How We Support Taxpayers

Legal Position Analysis

Comprehensive review of classification, rate, and transaction structure.

Application Drafting

Preparation of GST ARA-01 with structured legal arguments.

Authority Representation

Professional appearance before AAR and AAAR authorities.

Appeal & Litigation Strategy

Strategic advisory within statutory time limits.

Risk Mitigation Advisory

Preventive structuring to reduce future GST exposure.

Key Questions Covered under Advance Ruling

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Classification

Determining correct classification of goods or services under GST.

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GST Rate

Clarification on applicable GST rate for specific transactions.

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Input Tax Credit

Eligibility and admissibility of Input Tax Credit (ITC).

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Time of Supply

Determination of time and value of supply under GST law.

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Registration

Whether GST registration is required for the activity.

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Nature of Supply

Whether a particular transaction qualifies as supply.