FORM GST ARA-01 - Application for advance ruling
A specific question falls within section 97(2), and the same question is not already pending or decided in the applicant’s case.
Responsible actor: An applicant seeking a ruling on its undertaken or proposed supply applies. Provision: Sections 95, 97 and 98; rule 104.
Official source and completed example
Download official blank source extract PDF Download completed fictional sample PDF
The sample is a flowed model of the prescribed fields and selected paragraphs, not an official issued PDF. Names, references and facts are fictional. It contains no signature, stamp, DSC or simulated approval.
Law checked 21 October 2026; blank form structure preserved from official 1 January 2022 Part B. Advance-ruling sections 95–103 and rule 104/106, ICAI April 2026 bare law PDF page 311; hypothetical rulings are expressly fictional.
Worked facts and completed entries
Aster proposes to move inventory between two Bengaluru warehouses included in the same GST registration, without consideration, sale or change in ownership. It seeks a ruling on whether the identified same-GSTIN movement is a supply. The form contains a focused legal question and facts, not a made-up authority ruling.
1–11. Applicant, contact and jurisdiction
| 1. GSTIN/user ID | 29AABCA0000A1ZT |
|---|---|
| 2. Legal name | Aster Learning Supplies Private Limited (fictional) |
| 3. Trade name | Aster Learning Shop (fictional) |
| 4. Status | Registered |
| 5. Registered address | 12 Learning Park, Bengaluru, Karnataka 560001 (fictional) |
| 6. Correspondence address | Same as registered address |
| 7. Mobile | 0000000000 (fictional non-operational contact) |
| 8. Telephone | Not maintained in this scenario |
| 9. Email | aster@example.test |
| 10. Jurisdictional authority | N. Prakash, Assistant Commissioner, Bengaluru; fictional jurisdiction office, Bengaluru 560001 |
| 11(i). Authorised representative | No separate representative; Meera Rao acts as authorised director |
| 11(ii), (iii). Representative contact | Not applicable — no separate representative |
12–13. Activity and selected issue
| 12A. Activity category | Warehouse/depot — present goods business and proposed inventory movement |
|---|---|
| 12B. Description | Transfer 100 owned learning modules from Warehouse A to Warehouse B, both additional places under GSTIN 29AABCA0000A1ZT, within Karnataka. |
| 13. Selected issue | Section 97(2)(g): whether the specified act amounts to or results in a supply |
| Other issue checkboxes | Not selected in this focused application |
14. Question
On the stated facts, does movement of the applicant’s own 100 modules from Warehouse A to Warehouse B, both included in the same Karnataka GST registration, with no consideration or change in ownership, constitute a supply under section 7 read with Schedule I?
15. Relevant facts
The applicant owns both inventories and holds one GSTIN for the two premises. Warehouse A is at 15 Learning Park, Bengaluru 560001 and Warehouse B at 17 Learning Park, Bengaluru 560001, both fictional. Goods value is INR 2,00,000. The proposed movement on 1 August 2026 is solely for internal storage. No separate entity, separate GST registration, sale consideration or disposal to staff is involved. Registration premises schedules, stock records and the proposed delivery challan are annexed.
16. Applicant’s interpretation and submissions
Section 7(1)(a) ordinarily requires consideration in the course/furtherance of business; Schedule I covers certain no-consideration transactions. The applicant submits that two storage locations within the same registration are not distinct persons under section 25(4)/(5) merely because their street addresses differ. It seeks a determination on the supplied facts and acknowledges that a transfer to another registration, another legal person or an unrelated taxable arrangement would require a different analysis.
17–18. Pendency declaration and fee
| 17(a). Already pending? | No — assumed no proceeding pending on this question in the applicant’s case |
|---|---|
| 17(b). Already decided? | No — assumed no earlier decision on this question in the applicant’s case |
| 18. CIN/reference | ILLUSTRATION-ARA01-FEE-2026-01; fictional, not a bank receipt |
| Payment date | 1 July 2026 |
| CGST fee under rule 104 | INR 5,000 |
| Corresponding KGST fee in this Karnataka example | INR 5,000 |
| Total assumed filing fees | INR 10,000; no real payment represented |
Verification
I, Meera Rao, daughter of Vijay Rao, authorised director of the fictional applicant, declare that the application/appeal and annexures accurately describe the assumed facts and that I am competent to verify this educational model. Place: Bengaluru. Date: 1 July 2026. Signature/DSC: not executed; no real filing or ruling is represented.
How this form moves the matter forward
- Confirm standing and the exact section 97(2) question; do not use ARA-01 as a general opinion request about another person’s supply.
- State all material facts, pending/decided proceedings and legal submissions, and pay the applicable fees under the relevant Acts.
- Submit authenticated documents and track admission/hearing/ruling separately; the application and fee do not establish the legal answer.
Evidence supporting these entries
- One-GSTIN registration certificate and both premises schedules
- Ownership, quantity and proposed delivery-challan/stock records
- Pendency declaration, legal submissions and actual fee proof
Additional primary authority: CBIC circular 25/25/2017-GST, 21 December 2017, paragraphs 4 and 6: INR 5,000 / 10,000 each under CGST and respective SGST Acts; historical manual-filing instructions apply only while the module was unavailable.
Additional primary authority: State tax department hosted ICAI Handbook on Advance Ruling, December second edition, PDF page 19 / printed page 10: fees payable under each of CGST and respective State Act; refers to CBIC circular 25/25/2017-GST.
Period and legal consequences
A ruling binds the applicant and the concerned/jurisdictional officers as section 103 provides; it is not a universal licence for other businesses. Section 98(2) prevents admission where the question is already pending or decided in the applicant’s case. The scenario assumes that bar does not apply.
Primary source and exact locator
Official notified form source: PDF pages 332-333; printed pages 326-327.
CGST Act and government-hosted Act and Rules compilation - Sections 95, 97 and 98; rule 104. Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
An applicant seeking a ruling on its undertaken or proposed supply applies. A specific question falls within section 97(2), and the same question is not already pending or decided in the applicant’s case.
Can this sample be filed or treated as an issued document?
No. It is a completed fictional teaching example. Use the notified form and the authenticated portal/proceeding record for an actual matter. The example contains no executed signature or official approval.
What must reconcile before the next step?
One-GSTIN registration certificate and both premises schedules; Ownership, quantity and proposed delivery-challan/stock records; Pendency declaration, legal submissions and actual fee proof.