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  • Chairman CBIC launched 'Samarth' an e-learning platform on 20.05.2019 developed by DG/System in collaboration with NACIN. For accessing 'Samarth' please visit NACIN website under LMS Tab.
  • Guidelines for GST Practitioner Exam under Rule 83A(9) issued by NACIN, faridabad. Click Here
  • Proposals are invited from eligible Bidders to be appointed as Program Governance and Monitoring Agency (PG&MA) for CBIC’s IT Initiatives. The RFP document can be purchased from the office of DG Systems and Data Management by Bidders who successfully qualified CBIC's EOI dated 28.02.2019 for this project.
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  • Press Release-cum-Schedule in relation to GST Practitioner's Examination, 2019 on CBIC. English    Hindi
  • Notification to extend the due dates for furnishing FORM GSTR-1 and GSTR-3B for the month of April 2019 for registered persons in specified districts of Odisha issued.
  • Corrigendum to nomination calling letter for course on "Financial Intelligence & Investigations" at IIM, BengaluruClick Here
  • Revised Procedure for electronic filing of Central Excise returns and for electronic payment of Excise duty and Service tax arrears under the new portal www.cbic-gst.gov.in Circular | Notification
  • Date of filing of ER-1/ER-2 return for the month of April 19 is extended from 10.5.19 to 10.6.19 .Click Here
  • Course on Financial Intelligence and Investigations for officers of CBIC at IIM, Bengaluru from 15th to 26th July, 2019. Click Here Eng
  • Training on International Customs Conventions & Agreements at NACIN, Faridabad on 30th & 31st May, 2019. Click Here Eng
  • Advertisement for GST Practitioners' Examination scheduled to be held on 14.06.2019 Click Here Eng Click Here Hind
  • OM dated 06.05.2019 regarding AISL of Administrative Officers (Customs) for the period 01.01.2008-30.06.2014 Click Here
  • Inventory check and health checkup of IT infrastructure by HP at field formations Click Here
  • Annual Calendar of Departmental Examination for the year 2019-20 Click Here
  • E-payment of central excise duty which is due by 6th may 2019 can be made as usual through easiest portal https://cbec-easiest.gov.in/EST/InputPageForEPaymentServlet.e-payment of service tax dues can also be made similarly through easiest portal.
  • The Aces portal will be down for migration purpose from 00.00.00 hrs of 03.05.2019 to 25.05.2019. e-filing and other activities to resume on 25-05-2019.
  • Prospective Training Report to be conducted by NACIN and its ZTIs/RTIs for the month of May 2019 Click Here
  • Updated versions of GST - Concept and Status, and GST - An Update as on 01/05/2019 have been uploaded
  • Diversion of posts of Principal Chief Commissioner/Chief Commissioner of CBICClick Here
  • OUTSOURCING for annual maintenance of computers, printers, laptops and other accessories" for the OFFICE OF DGGI DELHI ZONAL UNIT, NEW DELHI Click Here
  • Compensation Notifications, CGST Rules, 2017 as amended upto 23.04.2019
  • "Outsourcing for photocopying of official documents in office premises" for the OFFICE OF DGGI DELHI ZONAL UNIT, NEW DELHI.Click Here
  • OM dated 24.04.2019 regarding AISL of Superintendents Customs (Pre.) for the period 01.07.2001 to 30.06.2010
  • CGST Rules, 2017 as amended up to 23.04.2019 have been uploaded
  • "One-Day Training on "Inspection, Search, Seizure and Arrest under GST Law" for Group 'A' officers of CBIC on 17th May, 2019 at NACIN, Faridabad"Click Here
  • Suggestion are invited from Industry and Trade Associations for the General Budget 2019-20 .Click Here
  • Circular for engagement of Consultants in the GST Council Sectt.
  • Circulars clarifying various issues related to GST issued.
  • RoD Order issued for filing an application for revocation of cancellation of registration for specified taxpayers.
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  • Declaration of ADG, DRI as Head of Department.Click Here
  • Notification to extend the due date for furnishing of returns in FORM GSTR-3B for the Month of March, 2019 to 23.04.2019.
  • Press Release regarding examination for GST Practitioners on 14.06.2019.Click Here
  • Calling of nomination for the Train the Trainer Workshop for Master Trainers on combating illegal trade in HCFCs being conducted by NACIN from 26th to 28th June 2019 at Gangtok, Sikkim.Click Here
  • Last date for receiving applications for the post of Superintendent on deputation extended upto 15.05.2019by NACIN, Kanpur. Letter Download from www.nacenkanpur.gov.in
  • Inventory Check and condition of UPS,Line Printer & Print Servers in field formation - reg Click Here
  • Circular on Deputation -Willingness for the Posts of Administrative Officer, Inspector, Personal Secretary (P.S.) & Tax Assistant in the Zonal Campus of National Academy of Customs, Indirect Taxes & Narcotics (NACIN), BhopalClick Here
  • Tentative Annual Training Calendar of National Academy of Customs, Indirect Taxes & Narcotics, Faridabad for the F.Y. 2019-20Click Here
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About the Authority


To facilitate foreign investment into the country a number of steps have been taken by Government of India in the past.  Setting up an Authority for Advance Rulings (Central Excise, Customs & Service Tax) to give binding rulings, in advance, on Central Excise, Customs and Service Tax matters pertaining to an investment venture in India is one such measure. The   legal provisions of Advance Rulings were introduced through the Finance Acts of 1998, 1999 and 2003. The scheme of Advance Rulings has assumed special significance in the context of greater emphasis on FDI.  Advance Rulings afford far greater certainty to foreign investors in respect of their prospective indirect tax liabilities.

 2.         Vide Finance Act, 2017, with a view to promote ease of doing business, the Government of India has merged the Authority for Advance Rulings (Central Excise, Customs & Service Tax) with Authority for Advance Rulings (Income Tax).

 3.         In finance Act, 2018 it is proposed to constitute Customs Authority for Advance rulings under Section 28 EA of the Customs Act, 1962 and the existing Authority for Advance Rulings (Constituted under Section 245-O of the Income tax Act, 1961) shall cease to Act as an Authority for Advance Rulings , and shall Act as an Appellate Authority for the purpose of Chapter V of the Custom Act, 1962 from the date of appointment of Customs Authority for Advance Rulings under Section 28EA of the Customs Act, 1962.

 4.         Presently the Authority for Advance Rulings is dealing with Customs related applications and pending cases of Central Excise & Service tax.

 5.         The details regarding scheme of advance rulings in the GST regime may be obtained from the website  http://gstcouncil.gov.in/advance-rulings

 6.         The process of obtaining a ruling is simple, inexpensive and transparent (only Rs.10,000/- have to be deposited through a Demand Draft with each application). The process of obtaining a ruling is highly expeditious as the Authority is statutorily required to pronounce the ruling within 90 days of receipt of an application. Rulings are pronounced after providing an opportunity of being heard by the Authority and in pursuance of other accepted judicial norms. Advance Rulings pronounced by the Authority are binding on the applicant who had sought it, in respect of any matter referred to in sub-section (2) of section 28-H and on the Principal Commissioner of Customs or Commissioner of Customs, and the customs authorities subordinate to him, in respect of the applicant and hence rule out possibilities of disputes and litigation.

 7.         The scheme of Advance Rulings allows the following categories of applicants to seek an advance ruling :-

(i)   holding a valid Importer-exporter Code Number granted under section 7 of the Foreign Trade (Development and Regulation) Act, 1992; or

(ii)   exporting any goods to India; or

(iii)   with a justifiable cause to the satisfaction of the Authority,.

 8.        QUESTIONS ON WHICH ADVANCE RULING CAN BE SOUGHT:-

Customs :

(a)   classification of goods under the Customs Tariff Act, 1975 (51 of 1975);

(b)   applicability of a notification issued under sub-section (1) of section 25, having a bearing on the rate of duty;

(c)   the principles to be adopted for the purposes of determination of value of the goods under the provisions of this Act.

(d)   applicability of notifications issued in respect of tax or duties under this Act or the Customs Tariff Act, 1975 or any tax or duty chargeable under any other law for the time being in force in the same manner as duty of customs leviable under this Act or the Customs Tariff Act;

(e)   determination of origin of the goods in terms of the rules notified under the Customs Tariff Act, 1975 (51 of 1975) and matters relating thereto.

(f)   any other matter as the Central Government may, by notification, specify.

 9.         However, an advance ruling cannot be sought where the question -

a)   already pending in the applicant's case before any officer of customs, the Appellate Tribunal or any Court;

b)   the same as in a matter already decided by the Appellate Tribunal or any Court

 10.        Authority for Advance Rulings is a high level quasi judicial body headed by retired judge of the Supreme Court of India. Besides the Chairman, there are two Members (of Additional Secretary rank) - who have wide experience in technical and legal matters. At present Mrs. Justice Ranjana P. Desai is the Chairman and Member (Customs) is yet to be appointed .

 11.         Office of the Authority is located on 5th Floor, NDMC Building, Yashwant Place, Satya Marg, Chanakyapuri, New Delhi - 110 021. Full details relating to the Authority's functioning may be accessed on the website: http://www.cbic.gov.in/htdocs-cbec/aar/aar  Any queries can be sent to the e-mail address i.e.  aarcce@nic.in

 12.         The following officers can be contacted during office hours for further information:- 

  Designation of the officer

Telephone Number

Fax Number

E-mail

Secretary

91-11-26117928

91-11-26113890

aarcce@nic.in

Addl. Commissioner

91-11-26876412

91-11-26876409/6412

aarcce@nic.in

  

Note:   In case a brochure relating to the Authority's functions is required, request can be e-mailed at the above address or addressed to any one of the afore-mentioned officers.