Advance ruling clarifies tax treatment of proposed or ongoing supplies, guiding registrants' compliance and appeal options. Advance rulings are decisions issued to applicants on specified questions about the tax treatment of supplies of goods or services they are undertaking or propose to undertake. The Authority issues such rulings, the Appellate Authority hears appeals, an applicant is any person registered or seeking registration under the Act, and an application is the petition made to the Authority for a ruling.