63. Application under section 55.-

(1) The application for the purposes of sub-section (1) of section 55 shall be made in Form 703 along with prescribed fees, by a person, to the Commissioner on the following questions, whether, for the purposes of this Act:

(a) such a person, society, club or association or any firm or any branch or department of any firm, is a dealer, or
(b) such a person or dealer is required to be registered, or
(c) any particular thing done to any goods amounts to or results in the manufacture of goods, within the meaning of that term, or
(d) any transaction is a sale or purchase, or where it is a sale or purchase, the sale price or the purchase price, as the case may be, thereof, or
(e) in the case of any person or dealer liable to pay tax, any tax is payable by such person or dealer in respect of any particular sale or purchase, or if tax is payable, the rate thereof, or
(f) set-off can be claimed on any particular transaction of purchase and if it can be claimed, what are the conditions and restrictions subject to which such set-off can be claimed.

(2) The fees paid under this rule shall not be refunded under any circumstances.

(3) For the purpose of clause (b) of sub-section (7) of section 55 of the Act, the concerned officer shall submit a report to the Commissioner or the Advance Ruling Authority in Form 703A.

(4) For the purpose of clause (c) of the sub-section (7) of section 55, the communication regarding acceptance of the application shall be in Form 703B.

(5) The notice for the purposes of first proviso to sub-section (13) of section 55 shall be in Form 703C. The date fixed for compliance therewith shall not be earlier than fifteen days from the date of service thereof.

(6) The application for rectification of mistake under sub-section (13) of section 55 shall be made in Form 703D.

(7) The notice for the purposes of clause (a) of sub-section (14) of section 55 shall be in Form 703E.

(8) For the purposes of this rule all the forms or notices may be uploaded or, as the case may be, issued electronically.

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