
The Limits of Advance Rulings in GST: Why Blind Reliance Can Backfire
Advance Rulings under GST (AAR) often mislead taxpayers into a false sense of security. Section 103 CGST Act clarifies that rulings bind only the applicant and jurisdictional officer, not third parties. Learn why relying blindly on AARs can backfire, key case laws like Sarkar Diesel and Kamlakshi Finance, and practical








