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The Advance Ruling Authority under the goods and services tax (GST) regime may comprise officials of the rank of joint commissioner as against non-government members in the current regime for Customs and central excise, if draft rules are implemented. While the move will expedite rulings, industry feels it may impact the independence of the bench. Advance rulings enable investors to know in advance about their tax liability on proposed transaction. The process has been liberalised. “It is going to be faster and easier for businesses to obtain the ruling. However, since it will not be an independent judiciary, it will be a challenge to not allow a revenue bias to come in,” said Pratik Jain, leader, indirect tax, PwC India.