GST ON ADVANCES

To provide greater clarity and certainty to taxpayers, the Comptroller of GST (CGST) operates an advance ruling system.

The system provides written interpretation on how specific provisions of the GST Act apply to a particular business arrangement or a specific transaction.

The advice or clarification given under the advance ruling system is legally binding on the CGST.

The advance rulings will not be published as they are private and confidential.