Advance ruling clarifies applicability to proposed or undertaken supplies of goods or services under GST regulatory framework.

Advance ruling is a decision by the Authority or Appellate Authority on questions specified in the statute relating to supplies of goods or services proposed or undertaken by an applicant. The Chapter defines key terms: Authority as the Authority for Advance Ruling, Appellate Authority for appeals, "applicant" as a person registered or seeking registration, and "application" as the petition filed under the Act.

---

---

---