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Indirect Tax Laws · Advance Ruling

Application for Advance Ruling under GST: Form and Procedure

Updated 5 October 2026 · Fact-checked

An application for advance ruling is a request, made online in FORM GST ARA-01 with the prescribed fee, asking the Authority to decide a listed GST question about a supply you propose to make or are making. The Authority examines it, hears you, then admits or rejects it and pronounces its ruling within 90 days.

Understand Application for Advance Ruling: Form and Procedure

An advance ruling is a written decision on how GST applies to a particular transaction, given before or while you do it. It gives certainty. You know the tax result up front and avoid a later dispute.

The ruling is sought from the Authority for Advance Ruling of the State or Union territory where you are located. You apply through the GST portal in FORM GST ARA-01. The applicant is a registered person, or a person who wants to obtain registration.

You can ask only questions that the law lists. These cover classification of goods or services, applicability of a notification, time and value of supply, admissibility of input tax credit, liability to pay tax, whether you must register, and whether an activity amounts to a supply. A general question such as "is my business taxable?" will not do. The question must be specific and linked to your own supply.

On receipt, the Authority sends a copy to the concerned and jurisdictional officer and calls for their records. It then examines the application and may hear you or your authorised representative. By a reasoned order it either admits or rejects the application. It must not admit a question that is already pending or already decided in any proceedings in your case under the GST law. A rejection needs recorded reasons and a chance to be heard.

If admitted, the Authority pronounces its ruling within 90 days of receiving the application. If the two members differ on any point, they refer it to the Appellate Authority. If that Authority cannot give a ruling either, it is treated as if no advance ruling was issued.

Key rules to remember

Form of application
Online in FORM GST ARA-01 on the GST portal
Filed by a registered person or a person seeking registration, with the question and supporting facts and documents.
Fee
₹5,000 under the CGST Act + ₹5,000 under the SGST Act = ₹10,000
For a Union territory the second ₹5,000 is under the UTGST Act. Remember it as two equal fees, one for each law.
Time limit for ruling
Ruling to be pronounced within 90 days of receipt of the application
Count from the date the Authority receives the application. The ruling is given after admission, examination and hearing.
Admit or reject
Not admitted if the question is already pending or decided in any proceedings in the applicant's case under the GST law
Rejection must be by a reasoned order after giving the applicant an opportunity of being heard.
Difference of opinion
Members differ → points referred to Appellate Authority → if it cannot decide, deemed that no advance ruling is issued
Applicable when the two members of the Authority do not agree.

How to solve Application for Advance Ruling: Form and Procedure questions

Use this order for any question on filing an advance ruling application. It keeps you in provision-facts-conclusion form.

  1. 1Identify the applicant. Check whether the person is registered or wants to be registered.
  2. 2Check the question. Confirm it falls within the listed matters, such as classification, notification, time or value of supply, ITC, liability, registration or whether there is a supply.
  3. 3State the form and manner: FORM GST ARA-01, filed online, with the prescribed fee.
  4. 4Quote the fee: ₹5,000 under the CGST Act and ₹5,000 under the SGST/UTGST Act, in total ₹10,000.
  5. 5Describe the procedure: copy to the concerned officer, records called for, examination, hearing of the applicant, then an order admitting or rejecting.
  6. 6Test for rejection. Ask whether the same question is pending or decided in the applicant's own proceedings under the GST law. If yes, it is not admitted.
  7. 7Apply the time limit. Add 90 days to the date of receipt to get the last date for the ruling.
  8. 8Conclude clearly: admitted or rejected, the ruling date, and what the applicant can do next.

Quickest way: Five-point check for advance ruling applications

When to use it: Use it for short MCQs and for scenario questions where you must decide quickly whether the application is valid and when the ruling is due.

  1. Who: registered person or one seeking registration?
  2. What: is the question one of the listed matters?
  3. How: FORM GST ARA-01, online, fee ₹10,000 in total (₹5,000 + ₹5,000).
  4. Bar: is the same question already pending or decided in the applicant's proceedings? If yes, reject.
  5. When: date of receipt plus 90 days for the ruling.

Common mistakes in Application for Advance Ruling: Form and Procedure

  • Stating the fee as ₹5,000 in total.

    Students remember the single figure and forget that two laws are involved.

    Fix: Write ₹5,000 under CGST and ₹5,000 under SGST (UTGST for a Union territory), total ₹10,000.

  • Admitting an application even though a show cause notice on the same issue is already pending against the applicant.

    Students focus on the applicant's right to apply and miss the bar on pending or decided questions.

    Fix: Always check whether the question is pending or decided in the applicant's own proceedings under the GST law. If so, it is not admitted.

  • Rejecting the application without hearing the applicant.

    Students treat rejection as an administrative step.

    Fix: State that rejection is by a reasoned order, passed only after giving the applicant an opportunity of being heard.

  • Counting the 90 days from the date of admission or from the hearing date.

    Students confuse stages of the procedure.

    Fix: Count from the date the Authority receives the application.

  • Allowing any person, such as a casual enquirer with no registration plans, to apply.

    Students read advance ruling as a general advisory service.

    Fix: Only a registered person or a person desirous of obtaining registration can apply, and only on a listed question about their own supply.

  • Saying the ruling is issued even when the two members differ and the Appellate Authority also differs.

    Students skip the deeming rule.

    Fix: Write that in such a case it is deemed that no advance ruling has been issued.

Worked examples

Example 1

Surya Foods Pvt Ltd, a registered person, is unsure whether a new packaged product it plans to sell is covered by a rate notification. It files FORM GST ARA-01 online on 10 June with the fee. The Authority admits the application after hearing the company. By which date must the ruling be pronounced, and what fee should the company have paid?

Show the solution
  1. Provision: a registered person may seek a ruling on applicability of a notification. The application is online in FORM GST ARA-01 with the prescribed fee. The ruling must be pronounced within 90 days of receipt.
  2. Facts: Surya Foods is registered, the question concerns applicability of a notification, so it is a listed matter. The application was received on 10 June.
  3. Fee: ₹5,000 under the CGST Act plus ₹5,000 under the SGST Act, so ₹10,000.
  4. Time limit: from 10 June, the remaining days of June are 20 (to 30 June). Add July 31, giving 51. Add August 31, giving 82. Add 8 days of September, giving 90. The date is 8 September.
  5. Conclusion: the company should pay ₹10,000 and the Authority must pronounce its ruling by 8 September.

Answer: Fee of ₹10,000 (₹5,000 each under CGST and SGST); ruling due on or before 8 September.

Example 2

Kiran Traders, a registered person, has received a show cause notice from the GST officer asking why tax should not be demanded on a product classified under a particular heading. While that notice is pending, Kiran Traders files FORM GST ARA-01 asking the Authority for a ruling on the classification of the same product. Will the application be admitted?

Show the solution
  1. Provision: the Authority must not admit an application where the question is already pending or decided in any proceedings in the applicant's case under the GST law. Rejection must be by a reasoned order after giving the applicant a hearing.
  2. Facts: the question raised, classification of the product, is the same as the one in the pending show cause notice against Kiran Traders.
  3. Application: classification is a listed matter and Kiran Traders is registered, so the application is otherwise in order. But the same question is already pending in proceedings in its own case.
  4. Procedure: the Authority should give Kiran Traders an opportunity of being heard and then pass a reasoned order rejecting the application.
  5. Conclusion: the application will not be admitted. Kiran Traders must pursue the matter in the pending proceedings.

Answer: No. The application will be rejected by a reasoned order after a hearing, because the same question is already pending in proceedings against the applicant.

Exam tips

  • Learn the four anchors: FORM GST ARA-01, ₹5,000 + ₹5,000 fee, 90 days, and the bar on pending or decided questions. Most questions test one of these.
  • In scenario questions, first test whether the question is a listed matter and whether it is pending in the applicant's own proceedings. That decides admit or reject.
  • When asked for a date, show the day count month by month. A clear calculation earns method marks even if you slip on the last step.
  • In descriptive answers, mention the hearing of the applicant before rejection, and the reasoned order. These are small points that markers look for.
  • Write the difference-of-opinion route in one line: members differ, reference to the Appellate Authority, deemed no ruling if it also cannot decide.

Practice questions from Advance Ruling

Application for Advance Ruling: Form and Procedure in other exams

The same ground in other exams, if you are preparing for more than one or want another angle on it.

Application for Advance Ruling: Form and Procedure: frequently asked questions

What is the form and fee for filing an advance ruling application under GST?

You file FORM GST ARA-01 online on the GST portal. The fee is ₹5,000 under the CGST Act and ₹5,000 under the SGST Act, so ₹10,000 in total. For a Union territory, the second fee is under the UTGST Act.

Within what time must the Authority give the advance ruling?

The Authority must pronounce its ruling within 90 days of receiving the application. The ruling follows examination of the application, a hearing of the applicant and the order of admission.

When is an application for advance ruling rejected?

The Authority will not admit it if the question is already pending or has been decided in any proceedings in the applicant's case under the GST law. It can also be rejected if it does not meet the requirements of the law. Rejection is by a reasoned order after the applicant is heard.

Who can apply for an advance ruling?

A registered person, or a person who wants to obtain registration, can apply. The question must relate to a supply the applicant proposes to make or is making, and must be one of the matters listed in the law.

What happens if the two members of the Authority disagree?

They refer the points of difference to the Appellate Authority. If that Authority also cannot reach a decision, it is treated as if no advance ruling has been issued.