Conflicting Advance Rulings Under GST: The Emerging Transitional Role Of GSTAT - CAclubindia

The Original Promise Behind Advance Ruling under GST One of the most ambitious features introduced under the GST regime was the Advance Ruling mechanism. At a time when businesses across India were attempting to understand an entirely new indirect tax framework, the legislature aimed to establish a system that offers certainty before disputes even occur. The underlying idea was commercially signif…