Advance ruling clarifies treatment of proposed or ongoing supplies under GST for applicants seeking certainty.

An advance ruling is a decision by the Authority or the Appellate Authority on matters specified in the Act concerning the supply of goods or services that the applicant is undertaking or proposes to undertake; the Appellate Authority, Authority, applicant and application are defined respectively as the body hearing appeals, the Authority for Advance Ruling, any person registered or seeking registration, and the application made to the Authority.

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