What is the binding nature of an order of Advance Ruling under GST?

An advance ruling is binding only on the applicant who had sought it in respect of any matter and on the concerned officer or the jurisdictional officer in respect of that applicant. This means that an advance ruling shall not be binding on any taxpayer other than the applicant, even if the nature of business happens to be exactly the same. Further, it could also be that there are conflicting advance rulings on the same issue in respect of different applicants.
Also, the advance ruling shall be binding on the officer in respect of that applicant only. It also means that though the orders of the advance ruling are available to the general public, they cannot be used as precedents in the court of law. However, a reasoned ruling will surely have persuasive value.