Advance ruling jurisdiction limited to state; rulings bind the applicant and officers within that state, contradictions require caution.

The Authority for Advance Ruling under GST is constituted at the State/Union Territory level with members who are administrative officers appointed at or above Joint Commissioner rank; it comprises one Central tax officer and one State tax officer. Advance rulings bind only the applicant and officers in the issuing State/UT, may be delegated to an AAR in another State, and conflicting rulings across States can create inconsistent obligations. Differences among AAR members are referred to the Appellate Authority, and a divided AAAR results in no advance ruling.

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