Get 100% Tax
Certainty Before You Transact.
Secure a binding Advance Ruling from the Authority (AAR). Eliminate the risk of future litigation, penalties, and interpretive ambiguity for complex transactions — starting at ₹14,999.
Check AAR Eligibility
Questions the AAR Can Answer
The Authority for Advance Rulings provides binding decisions on specific legal questions. You cannot ask arbitrary questions; they must fall into one of these categories.
Classification
"Is my software product considered Goods or Services? What is the correct HSN or SAC code for this novel business model?"
Applicability of Notifications
"Am I strictly eligible for that specific exemption notification issued last month for this particular type of infrastructure project?"
Time & Value of Supply
"When exactly does the tax liability arise in this milestone-based contract? How should the transaction be valued when there is free supply of materials?"
Input Tax Credit (ITC)
"Is my input tax credit blocked under Section 17(5) for this specific promotional expense, or can I safely claim it?"
Why choose Advance Ruling?
Understanding the crucial difference between asking a professional and asking the Authority.
Legal Opinion
"This is what the law probably means."
- Expert view, but NOT binding on the GST officer.
- Department can still audit and litigate the transaction years later.
- Fast to obtain (few days).
- Lower upfront cost. Keeps matter private.
Advance Ruling (AAR)
"This is how the law WILL apply to you."
- Binding Law. The officer CANNOT question this transaction later.
- Total peace of mind. Absolute financial certainty for investors and partners.
- Takes time (approx. 90 days).
- Ruling becomes a matter of public record.
An Advance Ruling is a Double-Edged Sword
A negative ruling is just as binding as a positive one. You cannot simply ignore it once pronounced. That is why we mandate a Pre-Filing Assessment. We meticulously evaluate precedents and departmental views to ensure your case has a high probability of success before we formally file to the Authority.
The Legal Lifecycle
Navigating the quasi-judicial process from drafting to final pronouncement.
Drafting Application
Critical Phase
Preparing Form ARA-01 with meticulously framed questions and supporting legal interpretation.
Admission Hearing
Initial quasi-judicial hearing to determine if the application is acceptable and not already pending in other proceedings.
Final Hearing
Detailed presentation of arguments on merits before the Authority (State & Central Jurisdictional Officers).
Pronouncement
Ruling is issued (statutorily within 90 days from the date of admission).
Advance Ruling FAQs
Not sure if AAR is right for you?
Let's discuss the risks and rewards. Because an AAR is binding, sometimes a comprehensively drafted standard Legal Opinion is the safer strategic choice. Let our experts guide you.