
The Limits of Advance Rulings in GST: Why Blind Reliance Can Backfire
Imagine you are a small business owner operating a manufacturing facility. You don’t know if your product is subject to the 5% or 18% GST rate. So, you approach the Authority for Advance Ruling (AAR), like many law-abiding taxpayers, in the hopes of obtaining clarification and averting further disputes. According


















