Key learnings from GST advance rulings: Not all that 'bad'

There have been 280 advance rulings and 40 orders from Appellate Authority of Advance rulings in various states

It has been nearly 540 days since the introduction of goods and services tax (GST) and we already have around 280 advance rulings and 40 orders from Appellate Authority of Advance rulings in various states. Given the design of the advance ruling mechanism under GST wherein such authorities are effectively being manned by senior tax officers, several advance rulings have gone against the assessees and there are strong murmurs of a deep pro-revenue bias of the advance ruling mechanism.  

Nonetheless, some well-reasoned rulings have indeed come up in 2018. In line with the positive spirit of Christmas, I will try