https://www.taxtmi.com/manuals?id=2678 The Authority for Advance Ruling under GST is constituted at the State/Union Territory level with members who are administrative officers appointed at or above Joint Commissioner rank; it comprises one Central tax officer and one State tax officer. Advance rulings bind only the applicant and officers in the issuing State/UT, may be delegated to an AAR in another State, and conflicting rulings across States can create inconsistent obligations. Differences among AAR members are referred to the Appellate Authority, and a divided AAAR results in no advance ruling. en-us Fri, 05 May 2023 13:10:00 +0530 Mon, 05 Jun 2023 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2678 The Authority for Advance Ruling under GST is constituted at the State/Union Territory level with members who are administrative officers appointed at or above Joint Commissioner rank; it comprises one Central tax officer and one State tax officer. Advance rulings bind only the applicant and officers in the issuing State/UT, may be delegated to an AAR in another State, and conflicting rulings across States can create inconsistent obligations. Differences among AAR members are referred to the Appellate Authority, and a divided AAAR results in no advance ruling. Manuals GST Fri, 05 May 2023 13:10:00 +0530 https://www.taxtmi.com/manuals?id=2678