Conflicting rulings at state level fuel call for setting up centralised AAR

The recent ruling by the Karnataka-based authority for advance rulings (AAR) on  GST  on director's income, which runs contrary to the decision by other courts, has made it all the more necessary to have a centralised AAR. Back in December 2018, the  GST  Council had approved setting up of a centralised AAR that would decide on cases in which there are divergent orders at the s…