Eye Share: Advance Rulings under GST – Clarification or Chaos?
After the implementation of GST regime, various kinds of issues have been raised before the Authority for Advance Ruling (AAR). While some decisions of the AAR were consistent, some gave a view contrary to the rulings pronounced / CBIC clarifications issued under erstwhile indirect tax regime, thereby unsettling the settled position.Ms. Dipti Nayak (Advisor, Grant Thornton India LLP) discusses three advance rulings which according to her, can work as a yardsti...