Advance-ruling mechanism governs pending GST classification, exemption and liability questions, leaving merits for specialised statutory determination.

GST classification, exemption eligibility and tax liability questions fall within the specialised advance-ruling framework, which provides determination by the Authority for Advance Ruling and an appellate remedy. As the earlier lack of quorum ended after appointment of the Union Government member, the pending applications could be considered by the functional statutory forum. The writ petitions were therefore disposed of without merits adjudication, with all factual and legal questions left open for independent determination by the Authority for Advance Ruling.

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Issues: Whether the writ jurisdiction should be exercised to determine GST liability and exemption eligibility when applications seeking advance rulings on the same questions are pending before the Authority for Advance Ruling.

Analysis: The statutory advance-ruling framework specifically entrusts questions of classification, applicability of exemption notifications and tax liability to the Authority for Advance Ruling, with a further appellate remedy. The earlier impediment to consideration of the applications, namely lack of quorum, ceased upon appointment of the Union Government member. Since the specialised statutory forum is functional and has already been approached, merits adjudication in writ proceedings was not warranted.

Outcome: The writ petitions were disposed of, leaving all questions of fact and law open for independent determination by the Authority for Advance Ruling.

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