Advance ruling procedure: admissibility, hearing, and certified pronouncement govern pre transaction tax certainty.

Advance ruling applications are sent to the jurisdictional officer and relevant records called for; the AAR examines records, hears the applicant and concerned officer, and admits or rejects applications. Applications raising questions already pending or decided in CGST proceedings are inadmissible. Rejection requires a hearing and a speaking order with reasons sent to parties. If admitted, the AAR issues a signed, certified advance ruling after examining further material and hearing jurisdictional CGST/SGST officers and the applicant; divergent AAR member views are referred to the AAAR and persistent disagreement results in no ruling on that question.

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