Advance ruling clarifies GST applicability for suppliers, specifying the authority, applicant status, and appellate review process.

Definitions specify that an advance ruling is a decision by the Authority or Appellate Authority on questions related to the supply of goods or services proposed or undertaken by an applicant; the Authority and Appellate Authority are the bodies constituted to render and review such rulings; "applicant" means a person registered or seeking registration under the Act; and "application" means an application made to the Authority under the relevant provision.

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