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<h1>Advance ruling clarifies tax treatment of proposed or ongoing supplies, enabling applicants to seek binding determinations.</h1> Section 95 defines advance ruling as a decision by the Authority or Appellate Authority on questions relating to supplies of goods or services proposed or undertaken by an applicant; it also defines the Authority, the Appellate Authority, the applicant as a person registered or seeking registration under the Act, and application as the petition filed to the Authority under the relevant provision.