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<h1>GST Advance Ruling Mechanism: Clarity on Tax Liabilities, Binding Decisions, and Efficient Resolution of Taxpayer Queries.</h1> The advance ruling mechanism in GST provides taxpayers with clarity on tax liabilities, helping them plan their activities and avoid future disputes. The Authority for Advance Ruling (AAR) issues binding decisions on specific GST-related queries, applicable only to the applicant and relevant authorities. Appeals can be made to the Appellate Authority for Advance Ruling (AAAR). The process is designed to be inexpensive, transparent, and quick, with specific fees and timelines. Applications and appeals are filed on a common portal, with manual filing allowed temporarily. AAR and AAAR have civil court powers for procedural matters, ensuring minimal disputes and smooth taxpayer-administration relations.