https://www.taxtmi.com/article/detailed?id=16409 Advance Ruling under GST is intended to provide pre-transaction certainty on classification, tax rates, input tax credit, liability, registration, and supply-related issues within a limited jurisdiction designed to reduce litigation and promote compliance. Conflicting interpretations by State and Union Territory authorities, including on the taxability of director remuneration and the reverse charge mechanism, exposed the need for a central appellate mechanism. The National Appellate Authority was contemplated but not constituted, leaving Section 101B unenforced until a transitional power allowed an existing authority, including a tribunal, to hear such appeals. Notification No. 18/2024-Central Tax accordingly empowered the Principal Bench of the GST Appellate Tribunal to act as an interim appellate forum for conflicting Advance Rulings. en-us Wed, 13 May 2026 08:40:45 +0530 Wed, 13 May 2026 08:40:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16409 Advance Ruling under GST is intended to provide pre-transaction certainty on classification, tax rates, input tax credit, liability, registration, and supply-related issues within a limited jurisdiction designed to reduce litigation and promote compliance. Conflicting interpretations by State and Union Territory authorities, including on the taxability of director remuneration and the reverse charge mechanism, exposed the need for a central appellate mechanism. The National Appellate Authority was contemplated but not constituted, leaving Section 101B unenforced until a transitional power allowed an existing authority, including a tribunal, to hear such appeals. Notification No. 18/2024-Central Tax accordingly empowered the Principal Bench of the GST Appellate Tribunal to act as an interim appellate forum for conflicting Advance Rulings. Articles Goods and Services Tax - GST Wed, 13 May 2026 08:40:45 +0530 https://www.taxtmi.com/article/detailed?id=16409