https://www.taxtmi.com/article/detailed?id=17009 GST advance rulings bind only the applicant and the concerned or jurisdictional officer, and do not statutorily bind commercially affected third parties. A recipient's financial exposure under a contractual GST reimbursement clause does not itself confer locus standi to challenge a supplier's advance ruling. Where "applicable GST" is not tied to an agreed classification or rate, it refers to tax determined according to law. Contractual protection against classification disputes, adverse rulings and tax-cost consequences must be expressly provided for in the agreement. en-us Thu, 23 Jul 2026 08:43:29 +0530 Thu, 23 Jul 2026 08:43:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17009 GST advance rulings bind only the applicant and the concerned or jurisdictional officer, and do not statutorily bind commercially affected third parties. A recipient's financial exposure under a contractual GST reimbursement clause does not itself confer locus standi to challenge a supplier's advance ruling. Where "applicable GST" is not tied to an agreed classification or rate, it refers to tax determined according to law. Contractual protection against classification disputes, adverse rulings and tax-cost consequences must be expressly provided for in the agreement. Articles Goods and Services Tax - GST Thu, 23 Jul 2026 08:43:29 +0530 https://www.taxtmi.com/article/detailed?id=17009