GST ARA-01: how to apply for an advance ruling

Questions you can ask

Section 97(2) limits advance rulings to these questions:

• Classification of goods or services
• Applicability of a notification under the Act
• Determination of time and value of supply
• Admissibility of input tax credit
• Determination of liability to pay tax
• Whether registration is required
• Whether a particular activity amounts to a supply

Who can apply and when it is not admitted

Any registered person, or a person who wants to obtain registration, can apply. The AAR will not admit an application where the same question is already pending or has been decided in any proceedings in the applicant's case under the Act. Questions on place of supply are not within the AAR's scope.

Process and timeline

The application sets out the facts, the questions and your interpretation, with supporting documents. The jurisdictional officer is asked for comments, and you are heard before the ruling. The AAR is to pronounce the ruling within 90 days of receipt of the application.

If the two members of the AAR differ on a question, it is referred to the Appellate Authority for Advance Ruling.

Effect of the ruling

Under Section 103, a ruling binds only the applicant and the jurisdictional officers in respect of the applicant, and only while the law and facts remain the same. It does not bind other taxpayers. A ruling obtained by fraud, suppression or misrepresentation can be declared void. A professional can frame the questions precisely and draft the facts, which often decides the outcome.

Get it handled for you

Have a GST question or problem? Our chartered accountants can review it for free and tell you the next step. Call or WhatsApp +91 63677 44602, or use the form below.

This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.