Binding, written clarification on GST treatment before you execute a transaction.Your crystal ball for tax certainty, smarter pricing, and stress-free audits—powered by Finance Shelter
Picture this…
You’re minutes from signing a ₹50-crore EPC contract. One blank still stares at you: “Applicable GST rate _____ %.”
Is it 5 %? 12 %? 18 %?
Pick the wrong number and you could lose your margin—or get a demand notice later.
That’s exactly the suspense an Advance Ruling (AR) erases. With a single application, you ask the Authority for Advance Ruling (AAR):
“How will GST law treat my transaction?”
They answer in writing. The ruling is binding on you and your GST officer. Guesswork gone.
(Need someone to craft that iron-clad application? Skip ahead to “Talk to Us” or keep reading.)
1. How the Law Lets You Sleep at Night
Sections 95-106 of the CGST Act, 2017 + Rules 103-107 A of the CGST Rules create the AR powerhouse. When the order arrives:
• It binds both sides until facts or law change.
• Even GST officials must follow it—unless they appeal.
• It shields you during audits, investigations, and board meetings.
Finance Shelter insight: We monitor every relevant amendment. If the law shifts, we alert you before the protection cracks.
Who Can Ask?
• Budding start-ups still drafting their first invoice.
• MSMEs unsure whether they even need registration.
• Multinationals eyeing India from Singapore or Dublin.
• Non-resident suppliers of digital services.
If your supply originates in a State/UT, file there. Identical questions in another State? A fresh application. We’ll handle the heavy lifting in all jurisdictions
What Can You Ask?
- “Which HSN/SAC fits my product or service?”
- “Does this exemption or concessional rate notification cover me?”
- “When exactly is the time of supply in my complex contract?”
- “Is my input-tax credit admissible?”
- “Do I need GST registration at all?”
- “Is this supply treated as goods or services?”
- “Any fresh issue the GST Council later notifies.”
Wondering if your question qualifies? Ping us a quick WhatsApp and we’ll confirm—free.
The Seven-Step Journey (Story Mode)
Hit ‘Submit’ – File Form GST ARA-01 online, attach contracts, flow-charts, and pay ₹10k (₹5k CGST + ₹5k SGST).
Gatekeeper Check – AAR admits or politely rejects—usually inside 30 days.
Debate Stage – Personal hearings: you (or we) explain; the department responds.
The 90-Day Countdown – AAR must pronounce within 90 days of filing.
Celebrate or Appeal – Love it? Implement. Hate it? File ARA-02 to AAAR within 30 days and go for Round 2.
Fix Typos – Spot a clerical slip? Ask AAR to correct within six months.
Live by It – So long as your facts stay unchanged, the ruling is your shield.
Shortcut: Hand us Steps 1-7 and focus on your core business instead.
Why Businesses Swear by Advance Ruling
• Zero-litigation launchpad – head off disputes before they sprout.
• Cash-flow freedom – no provisional tax payments or blocked ITC.
• Competitive edge – quote tenders with nailed-down GST while rivals guess.
• Investor magnet – due-diligence teams love documented tax clarity.
• Boardroom calm – CFOs sleep better when 18 % vs 5 % isn’t a coin toss.
Thinking, “That’s exactly what we need”?—scroll to the contact block below.
Read the Fine Print (Caveats)
Fact-locked – Change the facts, lose the shield.
Appeal plateau – Statutory ladder stops at AAAR; beyond that, High Court writs or Supreme Court SLPs only.
Open records – Rulings are published; hide trade secrets before filing.
State blues – Two States can see things differently. We strategise to minimise conflicts.
