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    <description>Amendment substitutes the Authority&#039;s name to the Authority for Advance Rulings (Central Excise, Customs and Service Tax) and replaces the prescribed application with FORM-AAR (ST-I), prescribing applicant identification, status categories (including joint venture and wholly owned subsidiary particulars), supporting documents, registration and PAN disclosure, detailed statement of facts, the applicant&#039;s legal/factual interpretation, specified question categories (classification, valuation, applicability of notifications, admissibility of credit, liability), verification, annexures, and procedural filing requirements including quadruplicate copies and a prescribed fee by demand draft.</description>
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