Advance ruling procedure requires admission screening, hearings, and written certified rulings with referral for member disagreement.

The Authority follows a prescribed procedure for advance ruling applications: it forwards copies to prescribed officers, may call for records, and after examination and hearings either admits or rejects applications-rejection being barred where the question is pending or previously decided in the applicant's case and requiring opportunity to be heard and written reasons. If admitted, the Authority may obtain further material, hear relevant representatives, pronounce a written advance ruling, refer points of member disagreement to the Appellate Authority, and send certified copies of orders to the applicant and jurisdictional officers.

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