Advance Ruling Authority

Advance Ruling Authority

Chapter XVII of the Central Goods and Services Tax Act, 2017 (‘Act’ for short) deals with the provisions relating to advance ruling.

Section 96 of the Act prescribes the Authority for advance rulings. This section provides that subject to the provisions of the Chapter XVII, for the purposes of this Act, the Authority for advance ruling constituted under the provisions of a State Goods and Services Tax Act or Union Territory Goods and Services Tax Act shall be deemed to be the Authority for advance ruling in respect of that State or Union territory.

Rule 103 of Central Goods and Services Tax Rules, 2017 provides that the Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.

Section 96 of the State GST Acts provides for the constitution of Authority for Advance Ruling.  For example section 96 of Tamil Nadu GST Act, 2017 provides that the Government shall, by notification, constitute an Authority to be known as the Tamil Nadu Authority for Advance Ruling.  The Government may, on the recommendation of the Council, notify any Authority located in another State to act as the Authority for the State.

The Authority shall consist of:

• one member from amongst the officers of central tax; and
• one member from amongst the officers of State tax,

to be appointed by the Central Government and the State Government respectively. The qualifications, the method of appointment of the members and the terms and conditions of their services shall be such as may be prescribed.

Authorities for Advance Ruling under States

In this article the name of the authorities constituted by each State, the address of the office of Authority and the details of phone numbers and email id are furnished for the benefit of the readers.