https://www.taxtmi.com/caselaws?id=795095 Advance rulings under the Central Goods and Services Tax Act, 2017 are described as a self-contained regime binding only on the applicant and the concerned or jurisdictional officer for that applicant. The notes state that a third party cannot rely on contractual or financial consequences to acquire standing to challenge an advance ruling or appellate advance ruling under Article 226. They further explain that where a contract only requires reimbursement of applicable GST invoiced by a contractor and does not fix classification or rate, an appellate advance ruling does not itself alter contractual liability or impose an additional GST burden. Treating it otherwise would require rewriting the contract in writ jurisdiction. 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, 2017 are described as a self-contained regime binding only on the applicant and the concerned or jurisdictional officer for that applicant. The notes state that a third party cannot rely on contractual or financial consequences to acquire standing to challenge an advance ruling or appellate advance ruling under Article 226. They further explain that where a contract only requires reimbursement of applicable GST invoiced by a contractor and does not fix classification or rate, an appellate advance ruling does not itself alter contractual liability or impose an additional GST burden. Treating it otherwise would require rewriting the contract in writ jurisdiction. Case-Laws GST Tue, 07 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795095