Even after 4 years of GST Authorities of Advance Ruling (“AAR”) existence in India, it seems that Advance rulings pronounced by GST Authorities had even created more jeopardy for the taxpayers for the reason that firstly, advance rulings are applicable only for the applicant who applied for it and secondly, these advance rulings have limited jurisdiction as they are applicable for the state in which they have been pronounced.
Source Taxguru
