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  • Notifications for notifying e-way Bill website and amended CGST Rules have been uploaded. Notifications for reduction in Late fees for various returns also uploaded.
  • Immediate Attention: Registration and Requisition letter issued for Next Dept. Exam. of Inspectors to be held from 13.03.2018 to 16.03.2018. Please download the same from www.nacenkanpur.gov.in.
  • Departmental Examination for promotion of Ministerial Officers to rescheduled to be held from 20.02.2018 to 22.02.2018
  • Last date for filing FORM GSTR-3B for December, 2017 extended till 22nd January, 2018.
  • “Decisions relating to Services in the 25th meeting of GST Council held at New Delhi on 18.01.2018 .” click here
  • Weekly newsletter from Chairman, CBEC dated 19/01/2018 click here
  • WCO Certificate of Merit Award, 2018 : List of Awardees click here
  • Decisions relating to Services in the 25th meeting of GST Council held at New Delhi on 18.01.2018click 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
  • Chairman CBEC's weekly newsletter dated 13.01.2018click here
  • Cadre Restructuring and re-organisation of field formations under CBEC - Allocation of revised cadre strength.click here
  • Training of Officers on E-Way Bill System click here
  • Clarification regarding promotion of TA to the post of Executive Assistant (Erstwhile DOS/STA) and Executive Assistant to Inspector.click here
  • Clarification regarding promotion of Stenographer Grade-II in PB-I with GP-2400 (Erstwhile stenographer grade-III) to the post of Stenographer grade-I in PB-II with GP-4200 (Erstwhile Stenographer grade-II/Stenographer grade-I) and Stenographer grade-I in PB-II with GP-4200 (Erstwhile Stenographer grade-II/Stenographer grade-I) to the post of Inspector in PB-II with GP-4600.click here
  • Clarification on Letter F.No.A-32011/03/2015-Ad.III.A dated 23.02.2017 addressed to CC Chennai purportedly issued under the signature of the then US-Ad.III.A conducting DPC for promotion to the grade of Inspector.click here
  • Swachhta Pakhwada to be observed from 16.01.2018 to 31.01.2018click here
  • Updated version of GST Concept and Status and PPT on GST have been uploaded.
  • One day Training Of Officers from CBEC on E-way Bill System on 12 th January 2018 at NACIN ZTI Bangalore and 18 th January 2018 at NACIN Faridabad click here
  • A compilation of 51 GST Flyers has been uploaded on the CBEC website. For details please click here
  • Details of Vendors providing E-seals to exportersclick here
  • Meeting notice - meeting to be held on 17.01.2018 under Chairmanship of Member(Admin), CBEC in DGHRD with officials of recognised Associations/Federation under CBEC click here
  • Delhi Customs holding AEO Camp on 15th and 30th January at New Custom House, ICD Tughlakabad and ICD Patparganj to help filling/facilitating applications for AEO. click here
  • Letter issued to all Cadre Controlling Authorities/Directors General under CBEC regarding irregularities in promotions in respect of Group 'B' & 'C' Non-Gazetted Cadres in CBEC.click here
  • COMMENTS/SUGGESTIONS ON DRAFT TRANSFER & PLACEMENT GUIDELINES FOR IRS(C&CE) OFFICERS TO BE SEND BY 10.01.2018.click here
  • Filling up the posts of Group 'C' Non- Gazetted in Marine Wing of Commissioner of Customs (Preventive), Bhubaneshwar
  • Clarifications on promotion of stenographer Grade-I to the post of Inspectorsclick here
  • Clarifications on promotion for Gp B & C postclick here
  • Two days Refresher Training course on “Goods & Service Tax” for the officers of the rank of Assistant/Deputy/Joint/Additional Commissioners/Commissioners/Pr.Commissioners of CBEC on 22rd and 23rd January 2018– regclick here
  • CGST Rules, 2017 as amended upto 30/12/2017.click here
  • One day Training on “Right to Information Act, 2005” for officers of the rank of Assistant/Deputy/Joint/Additional Commissioners/Commissioners & above of CBEC on 05th Feb, 2018.click here
  • Notifications issued for extending the time limit for FORM GSTR-1, reducing late fee for delayed filing of FORM GSTR-4, appointing date for notifying e-way bill rules and amending the CGST Rules. and Circular issued on Filing of returns under GST
  • Marks Declared: Marks of Deptt. Exam. for Inspectors of C.EX. held in 01.08.2017 to 04.08.2017 declared. Nodal Officer may download marks from www.nacenkanpur.gov.in alongwith forwarding letter.
  • Appointment of nodal officer for acting as a single point contact with DGGST, New Delhi.click here
  • Circulars clarifying procedures under GST and Order extending filing of FORM GST CMP-03 are issued.
  • Notifications issued for extending the time limit for furnishing certain FORMS and amending the CGST Rules
  • Observation of Swachhta Pakhwada from 16.01.2018 to 31.01.2018click here
  • "Congratulations to DG Systems for receiving the Digital India Excellence Award-2017, under the category Citizen Services for the Express Cargo Clearance System, during PAN-IIM World Management Conference 2017."
  • Feedback requested on user-experience of GST applicationclick here
  • Compendium for AIOs, Printer and Saving files from Citrix Applicationclick here
  • Features available in GST application- Advisory dated 07.12.2017click here
  • Draft transfer & placement guidelines for irs(c&ce) officersclick here
  • Weekly newsletter from Chairman, CBEC dated 15/12/2017click here
  • Conduct of Departmental Examination for Confirmation of Direct Recruit Tax Assistants for the year 2017-18click here
  • Revised guidelines for purchase of laptop by CBEC officersclick here
  • Members Letter- Instructions on security, safety and upkeep of LANWAN infrastructureclick here
  • DRI’s mission against black money continues – demonetised currencies of face value of Rs 48.91 Crore recovered by DRI in Gujrat.
  • Nationwide Campaign under "Swachhta Hi Sewa"click here
  • Anti-profiteering Mechanismclick here
  • Format for filing anti-profiteering application.click here
  • CBEC congratulates the officers and staff of DRI on completion of 60 glorious years today. The diamond jubilee celebrations are being held today with Hon'ble Finance Minister as the chief guest
  • Departmental Examination for promotion of Ministerial Officers to be held from 14.02.2018 to 16.02.2018
  • One time relaxation in existing RRs for the post of Inspector and Executive Assistant under CBEC   click here
  • Comments are inviting on "Know Your Customer (KYC) norms" click here
  • Customs Broker License written examination under CBLR, 2013 to be held on 19.01.2018click here
  • All CC Zones/DGSTI are requested to transfer the legacy data from Pre GST Commissionerates to Post GST Commissionerates under PMM module.
  • CGST rates for Goods under different Notifications as amended from time to timeclick here
  • Letters regarding delivery and upgradation of IT infrastructure
  • Letter regarding requirement of IT infrastructure at Customs formationsclick 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.         The process of obtaining a ruling is simple, inexpensive and transparent (only Rs. 2500/- 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 departmental officers engaged in assessment of goods and services and on the applicant, and hence rule out possibilities of disputes and litigation, subsequently. A ruling given in respect of an applicant is binding only in that applicant's case.  Furthermore, Advance  Rulings  are not appealable by the department or the  applicant, under  the  Central Excise, Customs or Service tax law.

  

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

·     Any person who is a non-resident setting up a joint venture in India in collaboration with a non-resident or a resident;

·     Any person who is a resident setting up a joint venture in India in collaboration with a non-resident;

·     A wholly owned subsidiary Indian company of which the holding company is a foreign company;

·   A joint venture in India, that is to say 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 non-resident having substantial interest in such arrangement;

·         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. 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.

(f) Resident firm

 

 {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)}

               Note 4: (a)"firm" shall have the meaning assigned to it in section 4 of the Indian Partnership Act, 1932 (9 of 1932) , and includes-

    (i)             the limited liability partnership as defined in clause (n) of sub-section (1) of the section 2 of the Limited Liability Partnership Act, 2008 (6 of 2009); or

                 (ii) limited liability partnership which has no company as its partner; or

                 (iii) the sole proprietorship; or

                 (iv) One Person Company.

 

              (b) (i) "sole proprietorship" means an individual who engages himself in an activity as    

                        defined in sub-clause (a) of section 28E of the Customs Act, 1962, sub-clause (a) of 

                         section 96A of the Finance Act, 1994 & sub-clause (a) of section 23A of the 

                         Central Excise Act, 1944

                  (ii) "One Person Company" means as defined in clause (62) of section 2 of the  

                        Companies Act, 2013 (18 of 2013).

(c) "resident" shall have the meaning assigned to it in clause (42) of section 2 of the 

       Income-tax Act, 1961 (43 of 1961) in so far as it applies to a resident firm.

 QUESTIONS ON WHICH ADVANCE RULING CAN BE SOUGHT

 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 any 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 the goods under the provisions of 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 service tax paid or deemed to have been paid on input service or excise duty paid or deemed to have been paid on the goods used in or in relation to the manufacture of the excisable goods.

·         Determination of the liability to pay duties of excise on any goods under the Central Excise Act, 1944.

 

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.

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

·    is already pending, in applicant's case, before any officer of the Customs/Central Excise/Service Tax, the Appellate Tribunal or any Court; or

·       is the same as in a matter already decided by the Appellate Tribunal or any Court.

 4.         Advance rulings would indicate, in advance, the duty liability in respect of an 'activity', viz. 'import' or 'export' under the Customs Act, 1962, 'production' or 'manufacture' of goods, under the Central Excise Act, 1944 and Service refers to a  'taxable services', so specified in Chapter V of the Finance Act, 1994 under the Service Tax Provisions, proposed to be undertaken by an applicant (In some areas the Service Tax law is administered by Central Excise officers).

 5.      Authority for Advance Rulings, Central Excise, Customs & Service Tax 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 Mr. Justice V.S. Sirpurkar is the Chairman and Shri.S.S. Rana is the Member.

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

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

  Designation of the officer

Telephone Number

Fax Number

E-mail

Commissioner

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.