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<h1>Advance ruling clarifies GST questions on proposed supplies for applicants, issued by the designated advance ruling authority.</h1> Advance ruling is the Authority's decision to an applicant on specified questions about supplies of goods or services proposed or undertaken by the applicant; the Authority for Advance Ruling issues such decisions, an Appellate Authority hears appeals, an applicant is a person registered or seeking registration, and an application is the filing made to the Authority under the Act.
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