Advance ruling procedure requires admission, hearing, referral on differences and issuance of a written ruling to parties.

Procedure for advance ruling requires forwarding the application to the concerned officer and may involve calling for records. The Authority may admit or reject the application after examination and hearings; rejection is barred if the question is pending or decided and must state reasons following a hearing. If admitted, the Authority examines further material, conducts hearings and pronounces a written advance ruling. Where members differ, they refer contested points to the Appellate Authority. The ruling must be signed, certified and sent to the applicant, the concerned officer and the jurisdictional officer.

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