Advance ruling: binding decisions on proposed or existing supplies guiding registrants' tax treatment and appellate review. An advance ruling is a decision to an applicant on questions specified in the Act regarding the supply of goods or services proposed or undertaken by the applicant; the Chapter defines the institutional roles where the 'Authority' is the Authority for Advance Ruling and the 'Appellate Authority' is the Appellate Authority for Advance Ruling, while 'applicant' and 'application' denote the person seeking registration or registered person and the request made under the Act respectively.