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of <h1>Advance Ruling Process: Application Review, Hearing, and Decision within 90 Days; Disagreements Referred to Appellate Authority.</h1> Upon receiving an application, the Authority forwards a copy to the concerned officer and may request relevant records. The Authority examines the application, hears both parties, and either admits or rejects it, ensuring no pending or decided questions exist. Rejections require a hearing and specified reasons. Admitted applications are further examined, and an advance ruling is pronounced within 90 days. If members disagree, the matter is referred to the Appellate Authority. The advance ruling, signed and certified, is sent to the applicant, concerned officer, and jurisdictional officer.
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