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<h1>Advance ruling clarifies tax treatment of proposed or ongoing supplies, binding when issued by the designated authority.</h1> Advance rulings are written decisions by the Authority or Appellate Authority on specified questions concerning the supply of goods and/or services proposed or undertaken by an applicant. An applicant is any person registered or seeking registration; an application is the filing to the Authority; the Authority and Appellate Authority are the designated bodies constituted to issue and hear advance rulings.