THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
ADVANCE RULING
Section 98:
Procedure on receipt of application.
(1) On receipt of an application, the Authority shall cause a copy
thereof to be forwarded to the concerned officer and, if necessary, call upon
him to furnish the relevant records:
Provided that where any records have been called for by the Authority in any
case, such records shall, as soon as possible, be returned to the said
concerned officer.
(2) The Authority may, after examining the application and the records called
for and after hearing the applicant or his authorised
representative and the concerned officer or his authorised
representative, by order, either admit or reject the application:
Provided that the Authority shall not admit the application where the question
raised in the application is already pending or decided in any proceedings in
the case of an applicant under any of the provisions of this Act:
Provided further that no application shall be rejected under this sub-section
unless an opportunity of hearing has been given to the applicant:
Provided also that where the application is rejected, the reasons for such
rejection shall be specified in the order.
(3) A copy of every order made under sub-section (2) shall be sent to the
applicant and to the concerned officer.
(4) Where an application is admitted under sub-section (2), the Authority
shall, after examining such further material as may be placed before it by the
applicant or obtained by the Authority and after providing an opportunity of
being heard to the applicant or his authorised
representative as well as to the concerned officer or his authorised
representative, pronounce its advance ruling on the question specified in the
application.
(5) Where the members of the Authority differ on any question on which the
advance ruling is sought, they shall state the point or points on which they
differ and make a reference to the Appellate Authority for hearing and decision
on such question.
(6) The Authority shall pronounce its advance ruling in writing within ninety
days from the date of receipt of application.
(7) A copy of the advance ruling pronounced by the Authority duly signed by the
members and certified in such manner as may be prescribed shall be sent to the
applicant, the concerned officer and the jurisdictional officer after such
pronouncement.