Form and manner of application to the Authority for Advance Ruling
Rule 104 of the CGST Rules
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An advance-ruling application is made in ARA-01 on the portal with a fee of five thousand rupees under each Act; it must be signed by the person authorised under Rule 26.
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(1) An application for obtaining an advance ruling under sub-section
(1) of section 97 shall be made on the common portal in FORM GST ARA-01 and shall be accompanied by a fee of five thousand rupees, to be deposited in the manner specified in section 49 .
(2) The application referred to in sub-rule (1), the verification contained therein and all the relevant documents accompanying such application shall be signed in the manner specified in rule 26 .
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Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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