Advance ruling clarifies GST treatment and is binding on the applicant and their jurisdictional tax authority. An advance ruling is a written decision to an applicant on specific GST questions (classification, notification applicability, time/value of supply, input tax credit, tax liability, registration, and whether an activity is a supply). A two member AAR (CGST and SGST/UTGST members) issues rulings after prescribed procedure and hearings; rulings are binding only on the applicant and the applicant's jurisdictional tax authority while facts and law remain unchanged. Applications may be rejected if the question is pending or decided, and rulings obtained by fraud or suppression may be declared void.