https://www.taxtmi.com/caselaws?id=795095 Advance rulings under the Central Goods and Services Tax Act are binding only on the applicant and the concerned or jurisdictional officer for that applicant. This limited, in-personam effect means a third party cannot challenge an advance ruling or appellate advance ruling under writ jurisdiction merely because it may have contractual or financial implications. Where a contract provides for reimbursement of applicable GST as invoiced without fixing the supply classification or tax rate, an appellate advance ruling does not itself alter contractual liability or impose an additional GST burden. Treating it as doing so would require impermissibly rewriting the contract. en-us Tue, 07 Jul 2026 00:00:00 +0530 Thu, 16 Jul 2026 09:07:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795095 Advance rulings under the Central Goods and Services Tax Act are binding only on the applicant and the concerned or jurisdictional officer for that applicant. This limited, in-personam effect means a third party cannot challenge an advance ruling or appellate advance ruling under writ jurisdiction merely because it may have contractual or financial implications. Where a contract provides for reimbursement of applicable GST as invoiced without fixing the supply classification or tax rate, an appellate advance ruling does not itself alter contractual liability or impose an additional GST burden. Treating it as doing so would require impermissibly rewriting the contract. Case-Laws GST Tue, 07 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795095