Advance Ruling Application (ARA-01) — Draft and Guide

BEFORE THE [STATE] AUTHORITY FOR ADVANCE RULING (GST)

APPLICATION FOR ADVANCE RULING under Section 97 of the CGST/[State]GST
Act, 2017 read with Rule 104 — FORM GST ARA-01

Ref: ARA-01                                         Date: [DD-MM-YYYY]

To,
The [State] Authority for Advance Ruling, [Address].

1. Applicant details
   Legal Name        : [Legal Name]
   GSTIN / User-ID   : [22ABCDE1234F1Z5]
   Address           : [Registered Address, State, PIN]
   Jurisdiction      : [Centre/State — Range/Ward]

2. Nature of activity for which advance ruling is sought:
   [ ] Manufacture   [ ] Trading   [ ] Service   [ ] Other: [___]
   Description: [e.g., supply of solar power generating systems with
   installation].

3. Question(s) on which advance ruling is required
   (must fall within Section 97(2) clauses a–g):
   Q1. Whether [product/service] is classifiable under HSN/SAC [____]
       and taxable at [__]% under Notification [___]?
   Q2. Whether input tax credit is admissible under Section 16/17 on
       [___] used for [___]?
   [Add further questions as needed.]

4. Statement of relevant facts having a bearing on the question(s):
   [Set out the transaction, contract terms, product/service details,
   and how tax is presently being charged, in numbered sub-paras.]

5. Statement of the applicant's interpretation of law and/or facts:
   It is respectfully submitted that [applicant's view], because
   [reasons — refer to Section, Notification, Schedule entry, HSN
   Explanatory Notes / relevant AAR-AAAR rulings].

6. Declaration
   (a) The question raised is NOT pending or decided in any proceeding
       in the applicant's case under any provision of the Act.
   (b) The fee of ₹5,000 under CGST + ₹5,000 under SGST (total ₹10,000)
       has been paid vide challan CIN [___].

VERIFICATION
I, [Name], [designation], authorised signatory of the applicant,
solemnly declare that the contents of this application and the annexed
statements are true and correct.

Place: [___]   Date: [DD-MM-YYYY]

                                        For [Legal Name]
                                        ____________________
                                        [Authorised Signatory]

Enclosures: (1) Fee challan (₹10,000); (2) Statement of facts &
interpretation; (3) Copy of GST registration; (4) Authorisation letter.