Advance ruling definitions set the framework for applicant eligibility, authority, and application procedure under GST. Definitions for the advance ruling chapter identify the meaning of advance ruling, Appellate Authority, applicant, application, and Authority. An advance ruling is a decision given by the Authority or the Appellate Authority on specified questions relating to the supply of goods or services undertaken or proposed by the applicant. The chapter also defines the Authority for Advance Ruling, the Appellate Authority for Advance Ruling, and an applicant as a registered person or one seeking registration under the Act.