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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

Which statement about how the CGST advance ruling provisions operate for integrated tax is correct?

They apply mutatis mutandis, so far as may be, as if enacted under the IGST Act. This means the CGST advance ruling provisions are adapted with necessary changes for integrated tax, subject to the IGST Act and its rules.

  1. AThey apply 'mutatis mutandis, so far as may be', as if enacted under the IGST ActCorrect
  2. BThey apply only after a separate notification for each ruling
  3. CThey apply only to the penalty under the IGST Act
  4. DThey apply without any modification whatsoever, whatever the context

Explanation

The section 20 wording is 'mutatis mutandis, so far as may be', as if enacted under the IGST Act, subject to that Act and its rules. This means necessary changes are made, which rules out application with no modification.

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