GST Advance Ruling Application Format
Frame the question, facts and your interpretation for an application to the Authority for Advance Ruling under Section 97 of the CGST Act.
What it is
An advance ruling is a binding decision by the Authority for Advance Ruling (AAR) of a State on a question about a proposed or ongoing supply. Under Section 97 of the CGST Act, questions can be on classification, applicability of a notification, time and value of supply, admissibility of input tax credit, liability to pay tax, whether registration is required, and whether an activity is a supply. This template prepares the statement of facts, the precise questions and the applicant's view for filing in Form GST ARA-01.
When it is used
- Uncertainty about the HSN classification or rate of a product.
- Whether a particular input tax credit is admissible.
- Whether an activity amounts to a supply or needs registration.
What the template covers
- Applicant name, GSTIN or PAN and address
- State authority to approach
- Nature of question
- Precise questions
- Description of the transaction
- Applicant's view and authorised signatory
Details you will need
The generator asks for the following. Fields marked with an asterisk in the form are required; the rest can be left blank and filled in later in Word.
Application
Date
Applicant
Entity Name; GSTIN (if registered); PAN; Address; State Authority to Approach
Question
Nature of Question; Precise Question(s) on which Ruling is Sought; Description of Transaction / Activity; Applicant's View / Proposed Interpretation
Signatory
Authorised Signatory; Designation
Stamp duty, registration and filing
The application is filed online in Form GST ARA-01 with the fee prescribed (₹5,000 each under the CGST and SGST Acts). The AAR cannot admit a question already pending or decided in proceedings for the applicant. The ruling is to be given within 90 days and binds only the applicant and its jurisdictional officer. An appeal lies to the Appellate Authority within 30 days (Section 100). Check the current procedure on the State GST portal.
Generate the GST Advance Ruling / Classification Application
Fill in the form and download the draft as a Word file. It is a general template, not legal or professional advice; have it reviewed for your facts before you sign or rely on it.
Need this checked against your facts, or the registration or filing that follows (e.g. GST registration or returns)? Contact SKAG and Associates
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Frequently asked questions
Is an advance ruling binding?
Yes, but only on the applicant and the jurisdictional officer, for the facts stated, until the law or facts change.
Can an unregistered person apply?
Yes. A person seeking registration can apply using a temporary user ID.
How long does an advance ruling take?
The law provides 90 days from receipt of the application, though timelines vary in practice.
This page gives general information for reference only. Laws, stamp duty rates and filing requirements change and differ between States, so confirm the current position for your case. Related: all document templates · free tax calculators · compliance calendar and guides.