How to seek advance ruling in GST

Advance ruling in GST 

Section 95 of CGST Act defines the Advance ruling as 

Advance ruling in GST means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions specified in sub-section (2) of section 97 or sub-section (1) of section 100, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant”

Section 97(2) provide for the grounds where the advance ruling can be taken.

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.

Procedure for seeking advance ruling:

Chapter -XIII of CGST rules covers for the advance ruling provisions. Rule 104 provide for the form and manner of application for Advance ruling in GST .An application for obtaining an advance ruling under sub-section (1) of section 97 shall be made on the common portal in FORM GST ARA-01 and shall be accompanied by a fee of five thousand rupees, to be deposited in the manner specified in section 49.
(2) The application referred to in sub-rule (1), the verification contained therein and all the relevant documents accompanying such application shall be signed in the manner specified in rule 26.

Now online facility to file Advance ruling in GST  is open at GST portal. You need to click on form and fill the complete details.Then data will be filed with signature. See following images for information required for Advance ruling.