Advance rulings scope limited: exclusions for place of supply, transitional input tax credit, and past or pending transactions. Advance rulings are limited to proposed or ongoing supplies within the issuing Authority's territorial jurisdiction; they do not determine place of supply, do not cover transitional input tax credit, and cannot address past transactions. Applications may be refused if the same issue is pending or decided in proceedings involving the applicant, and several subject-matter categories-such as e-way bill requirements, anti-profiteering, and transitional credits-are explicitly excluded from advance ruling jurisdiction.