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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

Under the GST law, which of the following is the correct position regarding the application of advance ruling provisions to integrated tax?

The CGST provisions on advance ruling apply, with necessary changes, to integrated tax. The IGST Act expressly lists advance ruling among the CGST matters that apply mutatis mutandis, so no separate advance ruling scheme exists for IGST.

  1. AThe advance ruling provisions of the CGST Act apply, with necessary changes, in relation to integrated taxCorrect
  2. BAdvance ruling is available only for central tax and never for integrated tax
  3. CIntegrated tax advance rulings are decided only by the GST Council
  4. DThe IGST Act has its own separate advance ruling code that excludes the CGST provisions

Explanation

The IGST Act lists advance ruling among the matters whose CGST provisions apply, mutatis mutandis, to integrated tax as if enacted under the IGST Act. So no separate code is needed, and the other options contradict this.

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