News Flash
  • "Updated version of GST Concept and Status and PPT on GST - An Update"
  • Weekly newsletter from Chairman, CBEC dated 23/02/2018 Click here
  • Annual Calendar of Departmental Examination for the year 2018-19 Click here
  • 28th India - Sri Lanka DG Level Talks on Anti-Smuggling and related matters being held on 22-23 February, 2018 in New Delhi between DG, DRI and DG, Customs, Sri Lanka.
  • “All users are informed that, the new version of MSR for Part-I has been uploaded”
  • One day Training on Government e-Market Place (GeM) and Competition Law for Group 'A' officers of CBEC on 20th February, 2018 click here
  • Circular on Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017 has been uploaded
  • Video on implementation of Swachhta Action Plan by CBEC Click here
  • Notification for postponing the implementation of e-way bill rules has been issued
  • Letter to All CCAs regarding Taking Care while send Direct Recruitment Quota Requisition to DGHRD Click here
  • Government e-Market Place (GeM) and Competition Law for Group 'A' officers of CBEC on 20th February, 2018 click here
  • Training Schedule of GeM & e-Procurement Click Here
  • FAQs on EWay Bill Provisions in GSTclick here
  • CBEC launches IT tools ICETRAK and ICETAB for trade facilitation and faster clearances – To download ICETRAK, click here here on your Android mobile phone
  • Complete utilization of funds under "O.E." & "RRT" Object Heads in FY 2017-18click here
  • Letter to all CCs/DGs informing DGHRD Swachhta Whatapp Numberclick here
  • Reports on user Experienceclick here
  • Removing "Retired, but PPO not issued" figures reflecting on "Bhavishya" portal screenclick 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. 4

Norms set for the discharge of its functions

            Under the Customs, Central Excise and Service Tax law the Authority is required to pronounce its ruling within 90 days of the date of receipt of the application. However, the period of 90 days shall be counted from the date when a defect free application is registered in the Secretariat of the Authority.

            The Authority vide its office order No.C.No. 16 / 02 / 2002-AAR/ dated :10.01.05 has laid down the  following time schedule for processing and disposal of applications:   

Scrutiny of an application Within 3 days from the date of filing of the application.
Calling for records Within 3 days after scrutiny.
  Service of   Notice to remove deficiencies / defects. Preparation of Technical Note  Placing of file before the Authority for preliminary order 28 days in all : within 7 days after scrutiny. Within 14 days from receipt of records and comments Within 7 days of preparing the Technical Note.  
Preparation of note etc. for placing before the Authority for final hearing    Within 21 days after communication of preliminary order.
Pronouncement of Advance Ruling by the Authority  Within 21 days after completion of hearing.