Advance rulings: one Authority and one Appellate Authority per State established under GST for binding clarity. There will be one AAR and one AAAR for each State, establishing a State-level two-tier mechanism for advance determinations under GST (sections 95 and 96).
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Advance rulings: one Authority and one Appellate Authority per State established under GST for binding clarity.
There will be one AAR and one AAAR for each State, establishing a State-level two-tier mechanism for advance determinations under GST (sections 95 and 96).
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