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CA Final · Indirect Tax Laws · Advance Ruling

Sundaram Textiles Pvt Ltd, a registered person in Coimbatore, wishes to obtain an advance ruling on the classification of a new fabric it plans to manufacture. It files the application on the common portal. Under the CGST Rules, 2017, which of the following correctly states the form and fee for this application?

The application is made on the common portal in FORM GST ARA-01 along with a fee of Rs 5,000, deposited in the manner specified in the rules. FORM GST ARA-02 and the Rs 10,000 fee relate to an appeal by the applicant, not to the original application.

  1. AFORM GST ARA-01 with a fee of Rs 5,000Correct
  2. BFORM GST ARA-02 with a fee of Rs 5,000
  3. CFORM GST ARA-01 with a fee of Rs 10,000
  4. DFORM GST ARA-03 with a fee of Rs 10,000

Explanation

The rules say an application for advance ruling under section 97(1) is made in FORM GST ARA-01 with a fee of five thousand rupees. ARA-02 is the applicant's appeal form and ARA-03 is the officer's appeal form. The Rs 10,000 fee applies only to an applicant's appeal, so options 3 and 4 are wrong.

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