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CS Professional · Goods and Services Tax (GST) and Corporate Tax Planning · Assessment, Audit, Scrutiny, Demand and Recovery, Advance Ruling, Appeals and Revision

Mehta Textiles Ltd obtains an advance ruling on a supply and later disputes the result. Which proposition about integrated tax is correct per section 20 of the IGST Act?

Both the advance ruling and the appeals and revision provisions of the CGST Act apply to integrated tax mutatis mutandis under section 20 of the IGST Act. Each is separately listed, so neither is excluded.

  1. AProvisions on both advance ruling and appeals and revision of the CGST Act apply to integrated tax mutatis mutandisCorrect
  2. BOnly advance ruling applies; appeals and revision do not apply to integrated tax
  3. COnly appeals apply; advance ruling is outside the list
  4. DNeither applies, as the IGST Act lists only assessment

Explanation

Section 20 lists advance ruling (xviii) and appeals and revision (xix) among the CGST matters applied to integrated tax. Hence both apply, so the options excluding either are wrong.

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