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of <h1>Advance Rulings Under GST: Jurisdiction Limitations and Handling Contradictory Decisions Across States</h1> The Authority for Advance Ruling (AAR) under the GST framework is constituted under State or Union Territory GST Acts, with officers of at least Joint Commissioner rank appointed as members. Each AAR comprises one Central and one State tax officer, with jurisdiction limited to the respective State or Union Territory. Advance rulings are binding only within the jurisdiction where issued, and cannot be applied across different states. If contradictory rulings occur in different states, the applicant must carefully consider the implications. In case of differing opinions among AAR members, issues are referred to the Appellate Authority, and no ruling is given if disagreements persist.
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