https://www.taxtmi.com/article/detailed?id=9062 The Act's advance ruling regime treats the State or Union Territory Authorities and their Appellate Authorities as the deemed Authorities for central GST purposes; no separate central AAR/Appellate AAR is constituted. The IGST Act applies these provisions mutatis mutandis to integrated tax, but State AARs' and Appellate AARs' jurisdiction is territorially confined and their rulings are applicant specific, creating practical limits for inter state registration and integrated tax issues and highlighting the need for a National Appellate Authority to resolve cross State conflicts. en-us Sat, 11 Apr 2020 10:43:50 +0530 Sat, 11 Apr 2020 10:43:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9062 The Act's advance ruling regime treats the State or Union Territory Authorities and their Appellate Authorities as the deemed Authorities for central GST purposes; no separate central AAR/Appellate AAR is constituted. The IGST Act applies these provisions mutatis mutandis to integrated tax, but State AARs' and Appellate AARs' jurisdiction is territorially confined and their rulings are applicant specific, creating practical limits for inter state registration and integrated tax issues and highlighting the need for a National Appellate Authority to resolve cross State conflicts. Articles Goods and Services Tax - GST Sat, 11 Apr 2020 10:43:50 +0530 https://www.taxtmi.com/article/detailed?id=9062