Advance ruling clarifies tax treatment of proposed or ongoing supplies, with binding decisions by designated Authority and Appellate Authority.

Advance ruling is defined as a decision provided to an applicant on questions relating to the supply of goods or services proposed or undertaken by the applicant; the statutory framework designates an Authority for Advance Ruling to receive applications and render decisions, and an Appellate Authority for Advance Ruling to hear appeals; defined terms include applicant (person registered or seeking registration) and application (the filing to the Authority).

---

---

---