Advance ruling clarifies GST questions on proposed supplies for applicants, issued by the designated advance ruling authority.

Advance ruling is the Authority's decision to an applicant on specified questions about supplies of goods or services proposed or undertaken by the applicant; the Authority for Advance Ruling issues such decisions, an Appellate Authority hears appeals, an applicant is a person registered or seeking registration, and an application is the filing made to the Authority under the Act.

---

---

---