Even a year after the implementation of the Goods and Services Tax (GST), the rulings of the quasi-judicial body -\u00a0Authority for Advance Ruling (AAR) - continue to clear the confusion over several provisions of the new indirect tax regime. Whether GST will be applicable to coaching classes or to cars used for demonstration purposed, the AARs, which are present in every state, have given rulings on these kinds of stand-alone cases. The AARs help taxpayers understand where they are supposed to pay the GST and how much. However, rulings of the AAR are binding only to the case in which they were given. The decisions do not set precedents like that of High Courts or the Supreme Court but do influence similar cases and situations. Lately, AAR rulings have also been criticised by experts, which said that the decisions by different benches were contradictory.\u00a0The government was reportedly mulling to set up a centralised\u00a0National Appellate Authority to avoid conflicting rulings. Here are three recent rulings by AAR on Goods and Services Tax GST on free IPL tickets GST will be levied on free or complimentary tickets governed by\u00a0franchise owners for IPL matches, AAR Punjab ruled recently. The decision was given in response to an application filed by\u00a0K P H Dream Cricket Pvt Ltd\u00a0which owns and operates IPL cricket team Kings XI Punjab. The GST on sale IPL tickets is 18% and even if it is being given to someone for free, it will attract the GST. The ruling also said that the\u00a0K P H Dream Cricket would be eligible to claim input tax credit (ITC). Mandatory GST registration in the state from where business is being operated The AAR, Rajasthan has recently ruled that it is mandatory for a supplier to register in the state from where it is making a taxable supply of goods or services or both. The ruling was made in case of\u00a0Jaimin Engineering Private Limited, which has sought clarification whether his company, registered in Gujarat, also needed to be registered in Rajasthan if it supplied work contract such as the construction of cold storage. The AAR ruled that if the applicant, being a supplier of works contract service registered in Gujarat, has any place of business\/office in Rajasthan, has a fixed establishment for operation in Rajasthan, then it is required to obtain registration in Rajasthan. GST applicable on liquidated damages Liquidated damages, the penalty imposed on the contractor for delay in execution of projects, will attract GST, AAR Maharashtra has ruled. "Deduction of liquidated damages is a mere method of recovering the money, although the fact remains that there is a separate agreement for payment of liquidated damages," the AAR had said. "Supply of service of tolerance of non-performance of a contract by the government has been exempted from levy of GST. The\u00a0specific exemption provided to the government implies that the government intends to tax the liquidated damages, if a person other than the government is performing the act of tolerating a non-performance of the contract,"\u00a0SKP Business Consulting LLP said. "However, in the absence of clarity on whether liquidated damages in a contract can be said to be a consideration for \u2018tolerance of an act,\u2019 it is bound to be a litigation-prone area," it added.