Advance Ruling: GST Clarity on Classification, Tax Liability, and Registration; Binding Unless Circumstances Change or Fraudulent.

An advance ruling is a decision by the Authority or Appellate Authority on specific GST-related queries such as classification, tax liability, and registration requirements. It aims to provide tax certainty, reduce litigation, and offer prompt, transparent decisions. Advance rulings apply only to the applicant and relevant officers, not to others in similar situations. They remain binding unless circumstances change or if obtained through fraud, in which case they can be declared void after a hearing. Any tax discrepancies arising from such void rulings are subject to recovery under the CGST/SGST Act, 2017.