Advance ruling clarifies tax treatment of proposed supplies, issued by the Authority or its Appellate Authority.

Advance rulings permit a person registered or seeking registration to obtain decisions on the tax treatment of supplies of goods or services proposed or undertaken by them; the Authority for Advance Ruling issues such decisions and an Appellate Authority hears appeals. The Chapter defines "advance ruling," "applicant," and "application," establishing who may apply, the subject-matter scope, and the administrative bodies responsible for issuance and appeal.

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