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CA Final · Indirect Tax Laws · Advance Ruling

Kaveri Textiles Ltd obtained an advance ruling from the Authority for Advance Ruling on the rate applicable to a fabric it manufactures. The jurisdictional officer disagrees with the ruling and wishes to appeal. Which statement follows from the CGST Rules, 2017?

The jurisdictional officer appeals by filing FORM GST ARA-03 on the common portal, and no fee is payable by the officer. The ten thousand rupee fee and FORM GST ARA-02 apply only when the applicant appeals. Officers are expressly allowed to appeal against an advance ruling.

  1. AThe officer must file FORM GST ARA-03 on the common portal and pay a fee of ten thousand rupees
  2. BThe officer must file FORM GST ARA-02 and pay a fee of five thousand rupees
  3. CThe officer must file FORM GST ARA-03 on the common portal and no fee is payable by the officerCorrect
  4. DThe officer cannot appeal because only the applicant may appeal against an advance ruling

Explanation

Rule 106(2) lets the concerned officer or the jurisdictional officer appeal in FORM GST ARA-03 on the common portal, and no fee is payable by that officer. The ten thousand rupee fee applies only to an applicant's appeal in ARA-02, so the fee option is wrong. Appeal is not limited to the applicant.

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