Under the GST law, an advance ruling can be obtained with respect to the registration requirement, classification, determination of time and value of supply, admissibility of input tax credit (ITC) of tax paid and determination of the liability to pay tax on any goods or services or both. The Authority for Advance Ruling (AAR) has been constituted in each State/Union territory under the GST regime. The advanced ruling process has gained considerable traction under GST. One key limitation of the AAR/AAAR is that there have been numerous instances of divergent rulings being passed by different state AARs on issues. The GST Council, in order to address these limitations, had recommended the formation of a centralized appellate authority. The Union cabinet had approved the formation of a national bench of the GST Appellate Tribunal (GSTAT) at New Delhi to address tax disputes due to contradictory rulings. However, the said bench has to still see the light of the day. So, till the said bench is functional there will be contradictory judgements for taxability of liaison office receipts, the tax rate on solar projects etc.