TaxTMI 
TaxTMI 
Whether FAQs / flyers are binding on GST authorities and CBIC?
Please provide relevant case laws, if available.
Binding nature of FAQs
17 Jul 2023 
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Binding nature of administrative guidance: FAQs and flyers are non-binding; circulars and circularized SOPs can bind officers.
FAQs, flyers and press releases are explanatory administrative guidance without statutory force and are not binding on the department or its officers; departmental circulars function as internal instructions and can be binding provided they do not conflict with law. SOPs issued via circulars are binding internal procedures, while informal SOPs or education guides remain non-binding despite being relied upon in practice. (AI Summary)
FAQs, flyers and press releases are explanatory administrative guidance without statutory force and are not binding on the department or its officers; departmental circulars function as internal instructions and can be binding provided they do not conflict with law. SOPs issued via circulars are binding internal procedures, while informal SOPs or education guides remain non-binding despite being relied upon in practice. (AI Summary)