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<h1>Advance ruling clarifies applicability to proposed or ongoing supplies, defining parties and authorities under the scheme.</h1> Advance ruling is a decision by the Authority or the Appellate Authority on matters specified for advance determination relating to supplies of goods or services undertaken or proposed by the applicant. The Authority and the Appellate Authority are the constituted bodies responsible for issuing and reviewing such rulings. An applicant is any person registered or seeking registration under the Act, and an application is the request made to the Authority under the prescribed provision.
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