Advance ruling clarifications in GST secure binding, time bound guidance for a taxpayer, with a right to appeal.

Advance ruling under GST permits a registered or registration liable taxpayer to seek a binding clarification from the Authority for Advance Ruling on the application of the CGST Act and Rules to a specified matter; the ruling is limited to the applicant and the jurisdictional tax authority, is intended to be simple, inexpensive and time bound, and may be appealed to the Appellate Authority for Advance Ruling under prescribed procedures.

---

---

---