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<h1>Advance Ruling Authority follows Section 98 procedure: Application review, hearing, ruling within 90 days; appeals via common portal.</h1> The procedure for filing to the Advance Ruling Authority under Section 98 involves forwarding the application to the concerned officer, who may be asked to provide relevant records. The Authority examines the application, offers a hearing, and either admits or rejects it, specifying reasons for rejection. If admitted, the Authority provides an advance ruling within ninety days. If there is a difference in opinion among members, the matter is referred to the Appellate Authority. The ruling is sent to relevant parties, and appeals can be filed on the common portal, with applicants paying a fee, while officers do not.