Advance ruling clarifies GST treatment for proposed or ongoing supplies, issued by the Authority or Appellate Authority.

Section 95 defines advance ruling as decisions by the Authority or Appellate Authority on matters specified in section 97(2) or section 100(1) relating to supplies of goods or services undertaken or proposed by the applicant; "applicant" means a person registered or seeking registration; "application" means the filing under section 97(1); and "Authority" and "Appellate Authority" refer to the bodies constituted under sections 96 and 99 respectively.

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