192.            Mr. A, made an application to authority for obtaining advance ruling regarding “procedure to obtain registration”

Whereas Mr. B,C,D, E regarding “classification of goods”. Can the application be made?

An applicant can make an application to authority in form GST ARA-1 stating question only in respect topics mentioned under section 97(2) & nothing else.

The authority can only provide advance ruling as to whether the applicant need to be registered under the act or not. The procedure to obtain registration is not under the purview of advance ruling authority, therefore, Mr. A cannot make application and such application is liable to be rejected by the authority.

However, question on classification of goods is under the purview of authority for advance ruling & the same can be obtained by Mr. B, C, D, E.