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<h1>Advance ruling procedure under GST: application, AAR review, records, hearing, and admission or rejection process.</h1> An applicant for an advance ruling must file an application to the Authority for Advance Rulings in the prescribed form and manner under the Model GST Rules. The Authority will send a copy to the tax officer having jurisdiction, call for relevant records, examine the application and records, may hear the applicant, and then pass an order admitting or rejecting the application.