Advance ruling clarifies tax treatment for proposed supplies, provided by the designated Authority or Appellate Authority to applicants.

Advance rulings provide determinations on the tax treatment of supplies of goods and/or services proposed to be undertaken by an applicant, issued by the Authority for Advance Ruling or the Appellate Authority. An applicant is any person registered or seeking registration under the Act; an application is the submission made to the Authority; the Authority and Appellate Authority are the bodies constituted to issue and review such rulings.

---

---

---