Advance ruling clarifies GST supply questions for applicants, issued by the Authority or Appellate Authority under the Act.

Advance ruling denotes a decision by the Authority or the Appellate Authority on specified questions related to supply of goods or services by an applicant; the Authority and Appellate Authority are the bodies constituted under the Act; applicant includes any person registered or seeking registration; application means the filing made to the Authority under the relevant provision.

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