Chapter- XII Advance Ruling
103.
Qualification and appointment of
members of the Authority
for Advance Ruling.- The Central Government and
the State Government shall appoint
officer of the rank of Joint
Commissioner as member of the Authority for Advance Ruling.
104. Form and manner of application to the Authority for Advance
Ruling.- (1) 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.
105. Certification of
copies of advance rulings pronounced by
the Authority.- A copy
of the advance ruling shall be certified
to be
a true copy of its original
by any member
of the Authority for Advance Ruling.
106. Form
and
manner of appeal to the
Appellate
Authority for
Advance
Ruling.-
(1) An appeal against the advance ruling
issued under sub-section
(6) of section 98 shall be
made by an applicant on the common portal
in FORM GST ARA-02 and shall be
accompanied by a fee of ten thousand rupees to be deposited
in the manner specified
in section 49.
(2)
An appeal against the advance ruling issued
under sub-section (6) of section 98 shall be
made by the concerned officer or the jurisdictional officer referred to in section 100 on the
common portal in FORM
GST ARA-03 and no fee shall be payable by the said officer for
filing the appeal.
(3) The appeal referred
to in sub-rule (1) or sub-rule (2), the verification contained therein and all the
relevant documents accompanying such appeal shall be signed,-
(a) in the case of the
concerned officer or jurisdictional officer, by an officer authorised in writing by such
officer; and
(b) in the case of an applicant, in the manner specified in rule 26.
107.
Certification of copies of the advance
rulings pronounced by
the
Appellate Authority. - A copy
of the advance ruling pronounced by
the Appellate Authority for Advance
Ruling and duly signed by the Members shall be sent to-
(a) the applicant and the appellant;
(b) the concerned
officer of central
tax and State or Union territory tax;
(c) the jurisdictional officer of central tax and State or Union territory tax; and
(d) the Authority,
in
accordance with the provisions of sub-section (4) of
section 101 of the Act.
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