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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 eligibility: both registered persons and those seeking registration may apply for an advance ruling.</h1> Eligibility to apply for an advance ruling is not limited to registered taxpayers: both persons registered under the GST law and persons desirous of obtaining registration qualify as applicants for advance rulings, establishing applicant status on the basis of registration or an intention to register.

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