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of <h1>GST Advance Rulings Binding Only on Applicants and Officers, Section 103; National Authority Resolves Conflicts; Insightful but Not Universal</h1> Advance rulings under GST, as per Section 103, are binding only on the applicant who sought the ruling and the concerned officers in relation to the applicant. If conflicting rulings arise from different states, the National Appellate Authority's decision is binding on applicants and registered persons with the same PAN. These rulings cover specified matters like classification of goods, tax liability, and registration requirements. Changes in law or circumstances can nullify the binding nature of a ruling. While not binding on others, these rulings offer insights into legal interpretations. Applications should be made by the relevant distinct person to avoid misuse.
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