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<h1>GST Advance Ruling: Clarifies Tax Applicability, Classification, and Registration; Final Appeal Only Through Writ Jurisdiction</h1> An advance ruling under the GST framework is a decision by the Authority or Appellate Authority on specific questions related to the supply of goods or services. It covers areas like classification, tax applicability, and registration requirements. The objective is to provide tax certainty, attract investment, and reduce litigation. The Authority for Advance Rulings (AAR) consists of members from CGST and SGST/UTGST, and rulings must be issued within 90 days. Appeals can be made to the Appellate Authority for Advance Rulings (AAAR), but no further appeals are allowed, except through writ jurisdiction. Rulings are binding only on the applicant and can be rectified for mistakes within six months.
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