Indirect tax advisory is the application of the CGST, SGST, IGST and Compensation Cess provisions, along with notifications and circulars, to a defined set of facts. Typical subjects are HSN/SAC classification and rate, place of supply for services and goods, export and SEZ supplies including LUT, reverse charge, mixed and composite supply, and eligibility for refund of accumulated credit or tax paid on exports.
A note records the facts, the sections and notifications relied on, the conclusion, and the documents that should be kept if that conclusion is used in returns. Where more than one view is reasonably possible, both views and the risk of each are stated. Advance ruling is discussed only where the facts and the value at stake justify that route.
Advisory is also used when a new line of business, a new warehouse, or a cross-charge between related units changes the GST profile. The output is a change to the tax master, invoice template, and return mapping, not only a paragraph of law.
Notes are dated and stored with the year’s returns so that a later officer can see why a rate or a place of supply was adopted at the time of supply.