https://www.taxtmi.com/article/detailed?id=9204 Advance rulings under GST, intended to provide certainty, are limited to specified legal questions and are binding only on the applicant and the applicant's jurisdictional authority; however, AARs/AAARs staffed without judicial members have produced conflicting, often revenue favouring precedents, and the unconstituted NAAAR leaves no effective appellate forum, causing litigation, inconsistent recovery practices, and taxpayer uncertainty. en-us Sat, 23 May 2020 09:54:26 +0530 Sat, 23 May 2020 09:54:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9204 Advance rulings under GST, intended to provide certainty, are limited to specified legal questions and are binding only on the applicant and the applicant's jurisdictional authority; however, AARs/AAARs staffed without judicial members have produced conflicting, often revenue favouring precedents, and the unconstituted NAAAR leaves no effective appellate forum, causing litigation, inconsistent recovery practices, and taxpayer uncertainty. Articles Goods and Services Tax - GST Sat, 23 May 2020 09:54:26 +0530 https://www.taxtmi.com/article/detailed?id=9204