Why GST Council needs to rationalise various AAR rulings

A recent ruling by the Maharashtra Authority of Advance Rulings (AAR) could upset a large part of India’s back office business, and highlights the importance of tax authorities—in this case, the GST Council—being proactive and examining the impact of various rulings and immediately clarifying the position on them through a notification. In the case of solar panels, for instance, while the Maharash…