ADVANCE RULING
95. Definitions.
In this Chapter, unless the context otherwise requires,––
(a) “advance ruling” means a decision provided by the Authority or
the Appellate Authority to an applicant on matters or on questions
specified in sub-section (2) of section 97 or sub-section (1) of section 100,
in relation to the supply of goods or services or both being undertaken
or proposed to be undertaken by the applicant ;
(b) “Appellate Authority” means the Appellate Authority for
Advance Ruling constituted under section 99 ;
(c) “applicant” means any person registered or desirous of obtaining
registration under this Act ;
(d) “application” means an application made to the Authority under
sub-section (1) of section 97 ;
(e) “Authority” means the Authority for Advance Ruling, constituted
under section 96.
96. Constitution of Authority for Advance Ruling
(1) The Government shall, by notification, constitute an Authority
to be known as the Maharashtra Authority for Advance Ruling :
Provided that the Government may, on the recommendation of the
Council, notify any Authority located in another State to act as the Authority
for the State.
(2) The Authority shall consist of—
(i) one member from amongst the officers of central tax ; and
(ii) one member from amongst the officers of State tax,
to be appointed by the Central Government and the State Government,
respectively.
(3) The qualifications, the method of appointment of the members and
the terms and conditions of their services shall be such as may be prescribed.
97. Application for advance ruling
(1) An applicant desirous of obtaining an advance ruling under this
Chapter may make an application in such form and manner and accompanied
by such fee as may be prescribed, stating the question on which the advance
ruling is sought.
(2) The question on which the advance ruling is sought under this Act,
shall be in respect of,—
(a) classification of any goods or services or both ;
(b) applicability of a notification issued under the provisions of this
Act ;
(c) determination of time and value of supply of goods or services or
both ;
(d) admissibility of input tax credit of tax paid or deemed to have
been paid ;
(e) determination of the liability to pay tax on any goods or services
or both ;
(f) whether applicant is required to be registered ;
(g) whether any particular thing done by the applicant with respect
to any goods or services or both amounts to or results in a supply of
goods or services or both, within the meaning of that term.
98. Procedure on receipt of application
(1) On receipt of an application, the Authority shall cause a copy
thereof to be forwarded to the concerned officer and, if necessary, call upon
him to furnish the relevant records :
Provided that where any records have been called for by the Authority
in any case, such records shall, as soon as possible, be returned to the said
concerned officer.
(2) The Authority may, after examining the application and the records
called for and after hearing the applicant or his authorised representative
and the concerned officer or his authorised representative, by order, either
admit or reject the application :
Provided that the Authority shall not admit the application where the
question raised in the application is already pending or decided in any
proceedings in the case of an applicant under any of the provisions of this
Act :
Provided further that no application shall be rejected under this subsection unless an opportunity of hearing has been given to the applicant :
Provided also that where the application is rejected, the reasons for such
rejection shall be specified in the order.
(3) A copy of every order made under sub-section (2) shall be sent to the
applicant and to the concerned officer.
(4) Where an application is admitted under sub-section (2), the Authority
shall, after examining such further material as may be placed before it by the
applicant or obtained by the Authority and after providing an opportunity of
being heard to the applicant or his authorised representative as well as to
the concerned officer or his authorised representative, pronounce its advance
ruling on the question specified in the application.
(5) Where the members of the Authority differ on any question on which
the advance ruling is sought, they shall state the point or points on which
they differ and make a reference to the Appellate Authority for hearing and
decision on such question.
(6) The Authority shall pronounce its advance ruling in writing within
ninety days from the date of receipt of application.
(7) A copy of the advance ruling pronounced by the Authority duly signed
by the members and certified in such manner as may be prescribed shall be
sent to the applicant, the concerned officer and the jurisdictional officer after
such pronouncement.
99. Constitution of Appellate Authority for Advance Ruling
The Government shall, by notification, constitute an Authority to
be known as Maharashtra Appellate Authority for Advance Ruling for Goods
and Services Tax for hearing appeals against the advance ruling pronounced
by the Advance Ruling Authority consisting of,—
(i) the Chief Commissioner of central tax as designated by the Board ;
and
(ii) the Commissioner of State tax :
Provided that the Government may, on the recommendations of the
Council, notify any Appellate Authority located in another State or Union
territory to act as the Appellate Authority for the State.
100. Appeal to the Appellate Authority
(1) The concerned officer, the jurisdictional officer or an applicant
aggrieved by any advance ruling pronounced under sub-section (4) of section
98, may appeal to the Appellate Authority.
(2) Every appeal under this section shall be filed within a period of thirty
days from the date on which the ruling sought to be appealed against is
communicated to the concerned officer, the jurisdictional officer and the
applicant :
Provided that the Appellate Authority may, if it is satisfied that the
appellant was prevented by a sufficient cause from presenting the appeal
within the said period of thirty days, allow it to be presented within a further
period not exceeding thirty days.
(3) Every appeal under this section shall be in such form, accompanied
by such fee and verified in such manner as may be prescribed.
101. Orders of Appellate Authority
(1) The Appellate Authority may, after giving the parties to the
appeal or reference an opportunity of being heard, pass such order as it thinks
fit, confirming or modifying the ruling appealed against or referred to.
(2) The order referred to in sub-section (1) shall be passed within a period of ninety days from the date of filing of the appeal under section 100 or a reference under sub-section (5) of section 98.
(3) Where the members of the Appellate Authority differ on any point
or points referred to in appeal or reference, it shall be deemed that no advance
ruling can be issued in respect of the question under the appeal or reference.
(4) A copy of the advance ruling pronounced by the Appellate Authority
duly signed by the Members and certified in such manner as may be prescribed
shall be sent to the applicant, the concerned officer, the jurisdictional officer
and to the Authority after such pronouncement.
102. Rectification of advance ruling
The Authority or the Appellate Authority may amend any order
passed by it under section 98 or section 101, so as to rectify any error apparent
on the face of the record, if such error is noticed by the Authority or the
Appellate Authority on its own accord, or is brought to its notice by the
concerned officer, the jurisdictional officer, or the applicant or the appellant
within a period of six months from the date of the order :
Provided that no rectification which has the effect of enhancing the tax
liability or reducing the amount of admissible input tax credit shall be made
unless the applicant or the appellant has been given an opportunity of being
heard.
103. Applicability of advance ruling
(1) The advance ruling pronounced by the Authority or the
Appellate Authority under this Chapter shall be binding only –
(a) on the applicant who had sought it in respect of any matter
referred to in sub-section (2) of section 97 for advance ruling ;
(b) on the concerned officer or the jurisdictional officer in respect
of the applicant.
(2) The advance ruling referred to in sub-section (1) shall be binding
unless the law, facts or circumstances supporting the original advance ruling
have changed.
104. Advance ruling to be void in certain circumstances
(1) Where the Authority or the Appellate Authority finds that
advance ruling pronounced by it under sub-section (4) of section 98 or under
sub-section (1) of section 101 has been obtained by the applicant or the
appellant by fraud or suppression of material facts or misrepresentation of
facts, it may, by order, declare such ruling to be void ab-initio and thereupon
all the provisions of this Act or the rules made thereunder shall apply to the
applicant or the appellant as if such advance ruling had never been made :
Provided that no order shall be passed under this sub-section unless an
opportunity of being heard has been given to the applicant or the appellant.
Explanation.––The period beginning with the date of such advance ruling
and ending with the date of order under this sub-section shall be excluded
while computing the period specified in sub-sections (2) and (10) of section
73 or sub-sections (2) and (10) of section 74.
(2) A copy of the order made under sub-section (1) shall be sent to the
applicant, the concerned officer and the jurisdictional officer.
105. Powers of Authority and Appellate Authority
(1) The Authority or the Appellate Authority shall, for the purpose
of exercising its powers regarding –
(a) discovery and inspection ;
(b) enforcing the attendance of any person and examining him on
oath ;
(c) issuing commissions and compelling production of books of
account and other records, have all the powers of a civil court under the Code of Civil Procedure, 1908(5 of 1908).
(2) The Authority or the Appellate Authority shall be deemed to be a
civil court for the purposes of section 195, but not for the purposes of Chapter
XXVI of the Code of Criminal Procedure, 1973(2 of 1974), and every proceeding before the Authority or the Appellate Authority shall be deemed to be a judicial
proceedings within the meaning of sections 193 and 228, and for the purpose
of section 196 of the Indian Penal Code(45 of 1860.).
106. Procedure of Authority and Appellate Authority.
The Authority or the Appellate Authority shall, subject to the
provisions of this Chapter, have power to regulate its own procedure.
