Advance ruling procedure requires admission or rejection after hearing and issuance of a written certified ruling.

The Authority must forward an application for advance ruling to the concerned officer and may call relevant records. After examining the application and records and after hearing the applicant and concerned officer or their representatives, the Authority may admit or reject the application, specifying reasons for any rejection and ensuring a hearing opportunity. If admitted, the Authority will consider further material, provide hearings, and pronounce a written advance ruling; divergent member views must be referred to the Appellate Authority. Copies of orders and the certified ruling are to be sent to the applicant and relevant officers.

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