https://www.taxtmi.com/caselaws?id=790576 Advance rulings and appellate advance rulings under the GST regime, once final and applicable to identical supplies, bind the parties and cannot be ignored by a public authority to justify payment at a lower tax rate. In the stated dispute concerning work contract services supplied to U.P. Jal Nigam, the applicable GST rate was treated as 18%, and the later administrative stand that GST was already included in the contract or that only 12% was payable was found unsupported. The impugned determination dated 6 August 2025 was quashed, and the unpaid GST differential was held payable. en-us Wed, 15 Apr 2026 00:00:00 +0530 Sat, 25 Apr 2026 13:24:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790576 Advance rulings and appellate advance rulings under the GST regime, once final and applicable to identical supplies, bind the parties and cannot be ignored by a public authority to justify payment at a lower tax rate. In the stated dispute concerning work contract services supplied to U.P. Jal Nigam, the applicable GST rate was treated as 18%, and the later administrative stand that GST was already included in the contract or that only 12% was payable was found unsupported. The impugned determination dated 6 August 2025 was quashed, and the unpaid GST differential was held payable. Case-Laws GST Wed, 15 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790576