Sunrise Foods Pvt. Ltd. is a newly set-up company planning to manufacture and supply packaged snacks. Before starting operations, the management is…

CA Final · Indirect Tax Laws · RTP · November 2026
Sunrise Foods Pvt. Ltd. is a newly set-up company planning to manufacture and supply packaged snacks. Before starting operations, the management is confused about certain GST issues, such as how its products should be classified, whether a particular exemption notification applies to its products and whether it is required to be registered. The tax consultant suggests approaching the Authority for Advance Ruling (AAR) to get clarity before starting the business, but the accountant points out that AAR cannot answer every question, there are certain matters on which it cannot give a ruling at all. You are required to enumerate (i) the matters which cannot be questioned before the AAR and (ii) questions on which an Advance Ruling can be validly sought under the GST law.

Suggested Answer and Working Notes:

15. Matters which cannot be questioned before AAR are: A question already pending in any proceedings in the case of an applicant under any of the provisions of the Act. Advance Ruling can be sought for the following questions: (a) Classification of any goods or services or both. (b) Applicability of a notification issued under the provisions of the CGST Act. (c) Determination of time and value of supply of goods or services or both. (d) Admissibility of input tax credit of tax paid or deemed to have been paid. (e) Determination of the liability to pay tax on any goods or services or both. (f) Whether the applicant is required to be registered. (g) Whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term.

Topics: Advance Ruling

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