This book comprehensively covers advance rulings and appellate advance rulings with summary/gist and full text arranged and indexed date wise, alphabetically, chronologically and subject wise.
The book is broadly divided into two volumes and five Chapters. Volume-1 contains Chapters 1, 2 and 3 and Volume 2 contains Chapters 3(contd.), 4 and 5 along with list of abbreviations and legal maxims. While Chapter 1 and 2 comprise of statutory provisions and rules on advance rulings, Chapter 3 covers various advance rulings. Chapter 4 covers appellate advance rulings and Chapter 5 covers judgments pronounced by High Courts relating to advance rulings.
Key Features :-
India’s first book on judicial pronouncements (Advance & Appellate Advance Rulings) on GST covering more than 458 rulings pronounced by various Authorities at one place.
Covers gist and text pronouncements of :
- High Courts Cases on Advance Rulings
- Authority for Advance Rulings (AARs)
- Appellate Authority for Advance Rulings (AAARs)
Advance rulings reported from October, 2018 upto July, 2019 covered in the book.