Advance ruling defines binding decisions on GST supply matters issued by the Authority or appellate bodies to applicants. Section 95 defines key terms for the Advance Ruling mechanism: advance ruling as a decision to an applicant on supply-of-goods-or-services questions, issued by the Authority, Appellate Authority or National Appellate Authority; and identifies the roles of the Authority, Appellate Authority, National Appellate Authority, applicant, and application, noting amendments that expanded appellate provisions.