Advance ruling clarifies supply-related GST questions by Authority or Appellate Authority for registered or prospective taxpayers.

Definitions set the scope for advance ruling under the Telangana GST framework: the ruling is a decision by the Authority or Appellate Authority on questions about proposed or actual supplies of goods or services by an applicant; an applicant is a person registered or seeking registration; an application is the submission to the Authority; the Authority and Appellate Authority are the constituted bodies to issue and review such decisions.

---

---

---