https://www.taxtmi.com/article/detailed?id=8378 Advance rulings under GST clarify classification and rates through State AARs under sections 95-106, but divergent state-level orders have prompted approval for a Centralized Appellate Authority for Advance Ruling. Recent AARs apply interpretive principles to classify marine vessel components, joint replacement implants, soil testing minilabs, printed advertisement materials, and vegetable oil based transformer fluids, determining whether specific tariff entries or more general entries apply and thereby fixing the applicable GST rate based on product identity and use. en-us Fri, 15 Feb 2019 07:59:32 +0530 Fri, 15 Feb 2019 07:59:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8378 Advance rulings under GST clarify classification and rates through State AARs under sections 95-106, but divergent state-level orders have prompted approval for a Centralized Appellate Authority for Advance Ruling. Recent AARs apply interpretive principles to classify marine vessel components, joint replacement implants, soil testing minilabs, printed advertisement materials, and vegetable oil based transformer fluids, determining whether specific tariff entries or more general entries apply and thereby fixing the applicable GST rate based on product identity and use. Articles Goods and Services Tax - GST Fri, 15 Feb 2019 07:59:32 +0530 https://www.taxtmi.com/article/detailed?id=8378