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Section 30A: Clarification and Advance Rulings.

The Telangana Tax on Professions, Trades, Callings and Employments Act, 1987.State Act of Telangana · Act 22 of 1987

[30-A. Clarification and Advance Rulings.-- (1) (i) The Commissioner may constitute a State Level Authority for Clarification and Advance Rulings comprising 3 officers not below the rank of Joint Commissioner to clarify, in the manner prescribed any aspect of the implementation of the Act.

(ii) The State Level Authority for Clarification and Advance Rulings constituted under section 67 of the Telangana Value Added Tax Act, 2005 shall also function as State Level Authority for issue of Clarification and Advance Rulings on issues raised under this Act.

(2) No application shall be entertained where the question raised in the application,-

(i) is already pending before any officer or authority of the Department or any Court;

(ii) relates to a transaction or issue which is designed apparently for the avoidance of tax:

Provided that no application shall be rejected under this sub-section unless an opportunity has been given to the applicant of being heard and where the application is rejected, reasons for such rejections shall be recorded in the order.

(3) No officer or any other authority of the Department shall proceed to decide any issue in respect of which an application has been made by an applicant under this section and is pending.

(4) The order of the authority shall be binding:-

(i) on the applicant who had sought clarification;

(ii) in respect of the transaction in relation to which a clarification was sought; and

(iii) on all the officers other than the Commissioner:

Provided the applicant does not file an appeal before the Telangana Value Added Tax Appellate Tribunal within 30 days of the Ruling in the manner prescribed.

(5) (i) The authority for clarifications shall have power to review, amend or revoke its rulings at any time for good and sufficient cause by giving an opportunity to the affected parties.

(ii) An order giving effect to such review or amendment or revocation shall not be subject to the period of limitation.

(6) The Commissioner may also prefer any matter for opinion of the Authority for clarification without prejudice to his authority.]

Where this provision sits

ActThe Telangana Tax on Professions, Trades, Callings and Employments Act, 1987.
Section30A
Marginal noteClarification and Advance Rulings.
JurisdictionState of Telangana
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • inserted, Act No.13 of 2016. . Inserted with marginal heading by Act No.13 of 2016.
  • substituted. . Substituted by G.O.Ms.No.32, Revenue (CT.II) Department, dated 15.10.2014.

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