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Advance Rulings & CSTAA

Authority for Advance Rulings (Income Tax)

To facilitate foreign investment into the country a number of steps has been taken by Government of India in recent period. Setting up an Authority for Advance Rulings, Customs & Central Excise to give binding Rulings, in advance, on Customs, Central Excise and Service Tax matters pertaining to an investment venture in India is one such measure. The legal provisions relating to Advance Rulings have been introduced in the respective Statutes 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

More information on Advance Ruling (Customs and Excise) for authorization

Authority for Advance Rulings (Customs and Central Excise)

To facilitate foreign investment into the country a number of steps has been taken by Government of India in recent period. Setting up an Authority for Advance Rulings, Customs & Central Excise to give binding Rulings, in advance, on Customs, Central Excise and Service Tax matters pertaining to an investment venture in India is one such measure. The legal provisions relating to Advance Rulings have been introduced in the respective Statutes 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

More information on Advance Ruling (Customs and Excise) for authorization

Central Sales Tax Appellate Authority

The Authority for Advance Rulings has also been notified vide Notification dated 17-03-2005 (as amended by Notification dated 07-06-2005) as Central Sales Tax Appellate Authority to settle Inter-State disputes falling under Section 6A read with section 9 of the Central Sales Tax Act, 1956. It started functioning as CSTAA w.e.f. 01-03-2006 vide Notification dated 03-02-2006.

The CSTAA is chaired by a retired judge of Hon'ble Supreme Court and has two members of the rank of Additional Secretary to the Government of India- one each from the Indian Legal Service and an officer of the State Government not below the rank of Secretary or an officer of the Central Government not below the rank of Additional Secretary, who is an expert in Sales Tax matters.

The Authority, since its constitution on 03-02-2006 has received 34 appeals against the Highest Appellate Authority of the State. The Authority has so far passed orders in 13 cases, which have enabled resolving the inter-state disputes.