Advance ruling procedure requires forwarding records, hearing parties, and issuing a written ruling within a fixed timeframe. Section 98 prescribes that upon receipt of an application for an advance ruling the Authority shall forward a copy to the concerned officer, may call for relevant records, and after examining the application and records and hearing both parties may admit or reject the application-rejection requires prior hearing and reasons. If admitted, the Authority must consider further material, hear parties, pronounce a written advance ruling within ninety days, and send certified copies to the applicant, the concerned officer and the jurisdictional officer; member disagreements are to be referred to the Appellate Authority.