Advance Ruling under GST | Ep 1 – Sec 95 to 106 | CA/CMA Final

Advance Ruling under GST — Sections 95 to 106 of the CGST Act, explained from the base. Episode 1 covers the concept, who can apply, and the questions on which an advance ruling can be sought. For CA Final, CA Inter, CMA Final and CMA Inter students. 🚨 CA / CMA FINAL — INDIRECT TAX | ADVANCE RULING 📚 Episode 1: CONCEPT & APPLICABILITY In this episode: ✅ What Advance Ruling is and why it exists ✅ Section 95 — definitions: applicant, AAR, AAAR ✅ Constitution of the Authority (AAR) and Appellate Authority (AAAR) ✅ Section 97(2) — the seven questions on which a ruling can be sought ✅ Who can apply and in what circumstances ✅ Binding nature of an advance ruling — on whom and to what extent ✅ Exam-oriented approach and key points to remember 💡 Advance Ruling is a high-scoring, low-effort chapter. It is almost entirely provision-based — and it is asked in nearly every attempt. ▶ Previous chapter — Value of Supply:    • SECTION 15: Value of Supply 🔥 | Complete C...   ▶ Time of Supply (complete):    • GST Time of Supply Ep 1 | Basics Explained...   🎥 New episode every Monday, Tuesday & Wednesday until the chapter is complete. 📌 COURSE: CA Final / CA Inter / CMA Final / CMA Inter 📌 PAPER: Paper 19 — IDT (CMA Final) | TOPIC: Advance Ruling 📌 SECTIONS: 95 to 106, CGST Act | EPISODE: 1 📚 CA. Siddharth Jadeja — 15+ years teaching GST, Customs & FTP D & K Professional Studies LLP | www.dkprostudies.com 🔴 Live batch: CMA Final Paper 19 (ITLP) — Mon/Tue/Wed, 8:00–9:30 AM on Zoom. DM "ITLP" on Instagram. 📢 LIKE 👍 | SHARE ↗️ | SUBSCRIBE 🔔 #AdvanceRuling #GST #CAFinal