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🔎 Acts & Rules - Adv. Search ❯
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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Advance ruling clarifies tax treatment of proposed or ongoing supplies, issued by the Authority with appellate review.</h1> Advance ruling provides pre-transaction binding decisions on the tax treatment of supplies undertaken or proposed by an applicant, issued by the Authority for Advance Ruling with review by the Appellate Authority; applicants are persons registered or seeking registration and must present an application to the Authority to obtain such determinations.

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