Advance Ruling clarifies GST treatment in advance and is binding on the applicant and the applicant's tax authority. An advance ruling gives a pre transaction decision on specified GST matters-classification, notifications, time and value of supply, input tax credit admissibility, tax liability, registration requirement, and whether an activity is a supply. AARs (one Central and one State/UT member) admit or reject applications, consult jurisdictional officers, hear parties, and must issue written rulings within ninety days; appeals lie to AAAR. Rulings bind only the applicant and the applicant's jurisdictional tax authority, remain effective while supporting law and facts persist, can be declared void for fraud or suppression, and may be rectified within prescribed limits.