Advance ruling clarifies tax treatment for proposed or ongoing supplies, guiding applicants on GST compliance. Advance rulings are decisions by the Authority or the Appellate Authority on specified questions regarding the supply of goods or services undertaken or proposed by an applicant. The Chapter identifies the Authority for Advance Ruling and the Appellate Authority, and defines 'applicant' as a person registered or seeking registration and 'application' as the request made to the Authority under the procedural provision.