Section 64

Advance Ruling.—(1) The State Government may, by notification in the Official Gazette, appoint an officer or a committee of officers not below the rank of Joint Commissioner to give advance rulings in respect of the questions specified in sub-section (2). (2) An advance ruling may be sought for the following questions:— (a) whether any goods are covered under any of the Schedules appended to this Act or, if covered, the rate of tax applicable thereto; (b) whether any transaction or proposed transaction amounts to or results in a sale within the meaning of this Act; (c) whether any transaction or proposed transaction amounts to or results in a works contract within the meaning of this Act; (d) whether any purchase or sale falls within the scope of section 8 or any other provision of this Act and whether a certificate of registration or any other document is required for such purchase or sale; (e) any other matter as may be prescribed. (3) An application for an advance ruling shall be made in such form and manner and upon payment of such fee as may be prescribed: Provided that, no application shall be entertained where the question raised in the application is already pending before any officer or authority under this Act or before any Tribunal or Court. (4) The officer or committee of officers, as the case may be, shall, after providing an opportunity of being heard to the applicant and after considering the material placed before it, pronounce the advance ruling in writing. (5) The advance ruling so pronounced shall be binding on— (a) the applicant who had sought the advance ruling; (b) the concerned officer or authorities in respect of the applicant; (c) in so far as the question ruled upon is concerned, all other dealers, provided the facts and circumstances of the case are identical to those on which the ruling is pronounced. (6) The advance ruling shall be binding as aforesaid unless there is a change in law or facts or circumstances on the basis of which the advance ruling was pronounced.