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Service Tax (Advance Rulings) Amendment, Rules 2017

Circular No.ES/19 /2017-18                                                              April 06, 2017

To: Members of the Council

Sub: Service Tax (Advance Rulings) Amendment, Rules 2017

Dear Member,

CBEC has issued Notification No. 12/2017- Service Tax (NT) dated  31.03.2017  by amending the  Service Tax (Advance Rulings), Rules, 2003.

These rules may be called the Service Tax (Advance Rulings) Amendment Rules, 2017, and  shall come into force w.e.f. 01st April, 2017.

 In the Service Tax (Advance Rulings) Rules, 2003, in rule 2, for clause (b), the following clause shall be substituted, namely:-

'(b) "Authority" means the Authority for Advance Rulings as defined in clause (e) of section 28E of the Customs Act, 1962 (52 of 1962).’

This is for your information.

Thanking you,



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