To seek clarification on the applicability of GST to a specific transaction or activity.

To obtain a refund of GST paid on a transaction.

To challenge the assessment order issued by the GST authorities.

To seek exemption from GST registration.

Any registered taxpayer under GST.

Any person intending to undertake a transaction or activity that may be subject to GST.

Any association of persons or body of individuals.

All of the above.

A detailed description of the transaction or activity for which the Advance Ruling is sought.

Copies of relevant documents and agreements related to the transaction or activity.

A statement of facts and circumstances relevant to the application.

All of the above.

30 days.

60 days.

90 days.

120 days.

Yes, it is binding on both the applicant and the GST authorities.

No, it is not binding on either the applicant or the GST authorities.

It is binding on the applicant but not on the GST authorities.

It is binding on the GST authorities but not on the applicant.

Yes, it can be appealed against before the Appellate Authority for Advance Ruling.

No, it cannot be appealed against.

It can be appealed against only if the applicant is aggrieved by the ruling.

It can be appealed against only if the GST authorities are aggrieved by the ruling.

If the Advance Ruling is erroneous in law.

If the Advance Ruling is based on incorrect facts.

If the Advance Ruling is prejudicial to the interests of the applicant.

All of the above.

30 days from the date of receipt of the Advance Ruling.

60 days from the date of receipt of the Advance Ruling.

90 days from the date of receipt of the Advance Ruling.

120 days from the date of receipt of the Advance Ruling.

The Commissioner of GST.

The Joint Commissioner of GST.

The Additional Commissioner of GST.

The Deputy Commissioner of GST.

File an application with the Advance Ruling Authority.

Pay the prescribed fee.

Attend the hearing before the Advance Ruling Authority.

All of the above.

Rs. 10,000.

Rs. 20,000.

Rs. 30,000.

Rs. 40,000.

Yes, it can be obtained retrospectively.

No, it cannot be obtained retrospectively.

It can be obtained retrospectively only if the applicant is a small taxpayer.

It can be obtained retrospectively only if the GST authorities are satisfied that there is a genuine hardship.

3 years.

5 years.

7 years.

10 years.

Yes, it can be modified or revoked by the Advance Ruling Authority.

No, it cannot be modified or revoked.

It can be modified or revoked only if the applicant requests for it.

It can be modified or revoked only if the GST authorities request for it.

If there is a change in law.

If there is a change in facts.

If the Advance Ruling is found to be erroneous.

All of the above.