Transitional transfer of pending advance ruling applications to the successor authority, preserving each matter's existing procedural stage. Transitional provision requires transfer of all pending applications and proceedings before the erstwhile Authority for Advance Rulings (Central Excise, Customs and Service Tax) to the successor Authority on the date the Finance Bill, 2017 receives presidential assent, with each application or proceeding to continue from the same stage at which it stood immediately before transfer.