Advance Rulings & Litigation

About this Service

Advance Ruling under Section 97 of the CGST Act lets you obtain a binding determination on classification, taxability, ITC eligibility or applicability of a notification — before you transact. It removes uncertainty for high-value or recurring transactions.

When notices arrive — Show Cause Notices, demand orders, refund rejections, audit observations — we draft technical replies, attend personal hearings, and pursue appeals up to the Appellate Authority, GST Tribunal and beyond where required.

What are Advance Rulings & Litigation Services?

Advance Ruling is a written ruling by the Authority for Advance Ruling (AAR) — and on appeal, the Appellate Authority for Advance Ruling (AAAR) — on specific questions concerning a proposed or undertaken transaction. Binding on the applicant and the jurisdictional officer.

Litigation covers the full lifecycle from Show Cause Notice (SCN) reply, personal hearing representation, adjudication order, first appeal to the Commissioner (Appeals) or Appellate Authority, and second appeal to the GST Tribunal (GSTAT).

Who Should Avail This Service?

• Businesses needing pre-transaction clarity on tax position
• Manufacturers seeking classification rulings to avoid future disputes
• Companies receiving SCNs under Section 73 (without fraud) or Section 74 (with fraud)
• Taxpayers whose refund claims have been rejected or partially sanctioned
• Importers facing Customs reassessment, valuation, or classification disputes
• Anyone with adjudication orders requiring first-appeal challenge

Key Benefits

• Advance Ruling: certainty before you commit to a transaction or scheme
• Advance Ruling: protection against retrospective demands on the same issue
• Specialist drafting of SCN replies based on case law and technical merit
• Effective representation at personal hearings
• Strategic appeal planning — knowing when to fight and when to settle
• Clean documentation trail useful in higher forums and constitutional courts
• Risk-mitigated approach to avoid penalty under Section 122/132

Documents Required

• Detailed factual narration of the transaction or dispute
• Copies of all relevant invoices, contracts, agreements
• All notices, replies and orders received from the department
• Tax returns, financial statements and reconciliations for the period
• Earlier rulings or case law supporting the position
• Authorisation letter and Vakalatnama (where applicable)

Why Choose EXPORTAS for Advance Rulings & Litigation?

• Two-decade combined expertise across DGFT, Customs, GST and corporate compliance.
• End-to-end ownership — application, documentation, follow-up, closure.
• Best Turnaround Time (TAT) with proactive milestone updates.
• Transparent, error-free, risk-free processing under defined SOPs.
• Affordable transaction cost with no hidden charges.