News Flash
  • Weekly newsletter from Chairman, CBEC dated 15/06/2018. Click here
  • Updated version of GST Concept and Status and PPT on GST - An Update as on 01/06/2018 have been uploaded.
  • Circulars clarifying miscellaneous issues related to SEZ and refund of unutilized ITC for job workers
  • Two Days' Training Programme on Free Trade Agreements for Group 'A' officers of CBIC on 28th & 29th June, 2018 at NACIN, Faridabad.Click here
  • CGST Rules, 2017 as amended upto 13.06.2018 have been uploaded
  • Notifications issued for amending the CGST Rules, 2017, and for specifying the list of goods which may be disposed off by the proper officer post seizure.
  • Renaming of Directorate General of Safeguards as Directorate General of Anti-profiteering.
  • Draft RRs for the post of Supdt CEx in Directorates under CBIC - comments from stakeholders.Click here
  • The MPR for GST-Refund (DDM-GST-1A) has been hosted on DDM website. GST Commissionerates are required to upload the GST Refund data from July, 2017 to May, 2018 at the earliest.
  • Field formations are informed that from this month onwards, DPM-CUS-13 and DPM-CUS-13A are included in the Part-V (Adjudication, Call Book, Refunds, Provisional Assessments, Miscellaneous) which is to be uploaded from April, 18 onwards.
  • Three Days’ Training on ‘DIGITAL FORENSICS’ for Group-‘A’ Officers of CBIC From 02nd July to 04th July, 2018 at Gujarat Forensic Sciences University, GandhinagarClick here
  • Seniority list of Assistant Commissioner of Customs and Central Excise. For Details… Click here
  • Comments are invited for Draft Provisional Assessment regulations, 2018 on uscus4.dor@gov.in up to 15.6.18.Click here
  • FAQs on Financial Services Sector published.Click here
  • Details of Prospective Trainings By NACIN and its ZTIs & RTIs in June, 2018 .Click here
  • Notification issued for extending the due date of filing of FORM GSTR-6 for the months from July, 2017 to June, 2018.Click here
  • Clarification regarding service tax on ambulance services provided to government by private service providers.Click here
  • Clarification on refund related issues. Click here
  • Dear Taxpayer, web-help service is available now and you can get faster resolution of your query by clicking the "SELF SERVICE" option under "HELP" tab in the top right of CBIC website cbec-gst.gov.in
  • Departmental Examination for promotion of Ministerial Officers to be held from 08.08.2018 to 10.08.2018
  • Weekly newsletter from Chairman, CBEC dated 25/05/2018. Click here
  • Introduction of monetary limit at the level of Commissioner (appeals) Click here
  • Nominatioans are invited from the formations of Bengaluru Zone for the ‘Course on Drugs and Related Laws’ scheduled on 29.05.2018 and 30.05.2018 Click here
  • CBLR Written Wxamination Result held on 19.01.2018 Click here
  • Instruction regarding Suo Motu Trasfer of authorisations on behalf of Union of India by the Authorised Commissioners. Click here
  • DDM-GST-5 MPR (showing Revenue Augmentation) has been Operationalized on DDM website today. GST Commissionerates are required to start uploading the requisite data from the month of July,2017 upto April,2018 at the earliest.
  • Member (A)'s instructions regarding revision of pre-2016 Pensioners as per 7th CPC. Click here
  • One Day Workshop On " E-Way Bill Systems" for the Group 'A' Officers of CBIC on 08th June, 2018 Click here
  • Notification issued for extending the due date of filing of FORM GSTR-3B for the month of April, 2018. Click here
  • Diversion of the posts of Principal Chief Commissioners of CBEC on their promotion. Click here
  • Draft Integrated All India Seniority List of Administrative Officers of Customs for the period 01.07.2014 to 31.12.2016 Click here
  • Positive Change through Emotional Intelligence and Personality Development Click here
  • Grievance Redressal Officers (CBIC and State / UT Governments) for e-way bill system under rule 138D of Central/ State GST Rules, 2017 Click here
  • Circular on applicability of POPS to development of software and services on software issued - Click here
  • Change of Date Of "Two Days' Training Programme On Free Trade Agreement, Possible Misuse & Redressal Mechanism" from 14th & 15th May to 28th & 29th June, 2018 Click here
  • Annual General Transfer 2018 Circular Click here
  • Wider participation of citizens/public/employees is requested in taking online Integrity Pledge. For taking online Integrity Pledge please click here
  • Advisory on AIO functioning, connectivity issues for GST.-click here, TCS Escalatoin Matrix for GST Zones LAN Implementation, Wipro Handholders, HP Resident Engineers
View all

Manual No. 1

Particulars of Organization, functions and duties

Authority for Advance Rulings, Central Excise, Customs & Service Tax, Customs & Central Excise, is a high level quasi-judicial body established by the Government of India to act as a facilitating body for foreign investment into the country.  The Authority comprises a retired judge of the Supreme Court of India and two Members of Additional Secretary rank - one from Indian   Customs & Central Excise and the other from Indian Legal Service, who have wide experience in technical and legal matters. At present Mr. Justice V.S. Sirpurkar is the Chairman and Shri S. S. Rana is the Member. Office of the Authority is located on the 4th Floor of Hotel Samrat, Kautilya Marg, Chankyapuri, New Delhi.

 

2.         The objective of the Authority is to pronounce binding advance rulings on Central Excise, Customs & Service Tax matters on specified issues in order to ensure a foreign investor of his likely indirect tax liability in relation to his proposed investment venture in India.  It has statutorily been provided that an advance ruling be pronounced within 90 days of receipt of the application.

 

3.         Legal provisions relating to the scheme of advance ruling have been introduced in the respective statutes i.e. Customs Act, 1962, Central Excise Act, 1944 and the Finance Act, 1994 (relating to Service Tax) vide the Finance Acts of  1999,2003 and 2005.

 

4.         Under the scheme of advance ruling an "applicant" in the following categories can file an application for obtaining an advance ruling:

 

 (i)

(a) a non-resident setting up a joint venture in India in collaboration with a non-resident or a resident; or

 

(b) a resident setting up a joint venture in India in collaboration with a non-resident; or

 

(c) a wholly owned subsidiary Indian company, of which the holding company is a foreign company, who or which, as the case may be, proposes to undertake any business activity in India;

(ii)

a joint venture in India; or

"Explanation. - For the purposes of this clause, "joint venture in India" means a contractual arrangement whereby two or more persons undertake an economic activity which is subject to joint control and one or more of the participants or partners or equity holders is a non-resident having substantial interest in such arrangement;".

(iii)

a resident falling within any such class or category of persons, as the Central Government may, by notification in the Official Gazette, specify in this behalf,

 

and which or who, as the case may be, makes application for advance ruling under sub-section (1) of section 28H of the Customs Act or sub section (1) of Section 23C of the Central Excise Act or sub section (1) of Section 96C of the Finance Act, 1994.

 

 The Central Government has specified the following categories of persons as being eligible to seek advance rulings:

(a)   Any Public Sector Company;

(b)   Residents proposing to import goods under the project import facility (heading 9801 of the Customs Tariff) for seeking rulings under the Customs Act, 1962;

(c)   Residents proposing to import goods from Singapore under the Comprehensive Economic Co-operation Agreement for seeking rulings on origin of goods under the Customs Act, 1962.

(d)   Resident Public Limited Company.

(e)   Resident Private Limited Company.

{NOTE 1: "Resident",  "Non-resident", "Indian company", "Foreign company" and "Public Sector Company" have the meanings respectively assigned to them in clauses (42), (30), (26), (23A) and (36A) of section 2 read with sub-section (3) of section 6 of the Income- tax Act, 1961 (43 of 1961).

NOTE 2: "Public Limited Company" shall have the same meaning as is assigned to "Public Company" in clause (iv) of sub-section (1) of Section 3 of the Companies Act, 1956 (1 of 1956) and shall include a private company that becomes a public company by virtue of section 43A  of the said Companies Act, 1956 read with Section 2 (71) of the Companies Act, 2013.

NOTE 3: "Private Limited Company" shall have the same meaning as is assigned to "private company" in clause (68) of section 2 of the Companies Act, 2013 (18 of 2013)}

5.       Advance rulings can be sought in respect of :

Customs :

 ·   Classification of any goods under the Customs Tariff Act, 1975;

·         Applicability of a notification issued under sub section (1) of Section 25 of the Customs Act, 1962  having a bearing on the rate of duty;

·         Principles to be adopted for the purposes of determination of value of goods under the provisions of Customs Act, 1962.

·         Applicability of notifications issued in respect of duties under the Customs Act, 1962, Customs Tariff Act, 1975 and any duty chargeable under any other law for the time being in force in the same manner as duty of customs under the Customs Act, 1962.

·         Determination of origin of goods in terms of the rules notified under the Customs Tariff Act, 1975 and matters related thereto.

 Central Excise :

·     Classification of goods under the Central Excise Tariff Act, 1985;

·         Applicability of a notification issued under sub-section (1) of Section 5 A of the Central Excise Act, 1944 having a bearing on the rate of duty;

·         Principles to adopted for the purposes of determination of value of goods under the Central Excise Act, 1944;

·         Applicability of notifications issued under the Central Excise Act, 1944, Central Excise Tariff Act, 1985 and any duty chargeable under any other law for the time being in force in the same manner as duty of excise leviable under the Central Excise Act, 1944;

·         Admissibility of credit of excise duty paid or deemed to have been paid on the goods used in or in relation to the manufacture of excisable goods (Cenvat);

·         Determination of the liability to pay duties of excise on any goods under this Act.

 Service Tax:

·      Classification of any service as taxable service under Chapter V of the Finance Act, 1994;

·         Valuation of taxable services for charging service tax;

·         Principles to be adopted for the purposes of determination of value of taxable service under the provisions of Chapter V;

·         Applicability of notifications issued under Chapter V;

·         Admissibility of credit of duty or tax in terms of the rules made in this regard;

·         Determination of the liability to pay service tax on a taxable service under the provisions of Chapter V.

6.         Authority for Advance Rulings is entrusted with the responsibility of processing the applications and pronouncement of advance rulings on the issues/questions raised therein within the statutory period of 90 days of receipt of the application.  In the procedure of pronouncing the advance rulings all the accepted judicial norms are scrupulously observed.  The procedure adopted is transparent, expeditious and economical for the benefit of the intending investor.