<p style="text-align:justify"><span style="font-size:14px"><span style="background-color:white"><span style="color:#333333">There is an &rsquo;Advance Ruling mechanism&rsquo; put in place in each state. An elaborate adjudication and appellate procedure are prescribed under the GST law. A separate appellate Tribunal called the Goods and Services Tax Appellate Tribunal has also been formed to deal with GST disputes.</span></span></span></p>