Binding nature of FAQs

[Kevin Shah]

Whether FAQs / flyers are binding on GST authorities and CBIC?

Please provide relevant case laws, if available.

AI Summary

FAQs on GST Are Educational, Not Legally Binding; SOPs May Have Binding Effect Per Discussion on Statutory Force In a discussion about the binding nature of FAQs in the context of Goods and Services Tax (GST), participants clarified that FAQs, flyers, and press releases are intended for educational purposes and do not have statutory force. Unlike circulars, which can be binding on the department if not contrary to law, FAQs are not binding on GST authorities or the Central Board of Indirect Taxes and Customs (CBIC). Standard Operating Procedures (SOPs) issued by the department may be binding, but FAQs are primarily for better understanding and do not carry legal force.