Advance ruling clarifies tax treatment of proposed or ongoing supplies, providing binding decisions to applicants.

The Chapter defines an advance ruling as a decision by the Authority or Appellate Authority on questions relating to the supply of goods or services proposed or undertaken by an applicant. It also defines the Appellate Authority, the applicant (a person registered or seeking registration), the application filed under the Act, and the Authority constituted to issue rulings.

---

---

---