Whether the advance ruling have precedent value of a judgment of the High Court or the Supreme Court?
Question 11
Bill
Advance Ruling
Faq On GST (2nd Edition) Dated 31.3.2017
Q 11. Whether the advance ruling have precedent value of a judgment of the High Court or the Supreme Court?
\nAns. No, the advance ruling is binding only in respect of the matter referred. It has no precedent value. However, even for persons other than applicant, it does have persuasive value.
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