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This is the second edition of the bi-annual publication on advance rulings and Appellate advance rulings containing the gist and text of rulings arranged in chronological order.

The book is divided into two volumes and five chapters.

Chapters 1 and 2 comprise of statutory provisions and rules on advance rulings,

Chapter 3 covers topic-wise advance rulings.

chapter 4 covers Appellate advance rulings and

Chapter 5 covers judgments pronounced by high Courts relating to advance rulings. Earlier cases, advance rulings, Appellate advance rulings and anti-profiteering cases can be found in the following publications:

key features:

India’s first Digest on advance rulings (including Appellate rulings) in GST covers aar/Aaar reported from Aug 2019 – Dec 2019 earlier rulings can be found in previous editions detailed on the back cover of this book list of rulings arranged: – alphabetically, – Topic-wise, – authority/court-wise and – legislation/section-wise gist of the rulings digested by Professionals.