https://www.taxtmi.com/acts?id=23968 Procedure on receipt of an advance ruling application requires notice to the concerned officer, examination of records, and hearing of the applicant and officer before the Authority admits or rejects the application. Admission is barred where the question is already pending or decided in proceedings under the Act, and rejection must be supported by reasons after hearing. If admitted, the Authority considers further material and pronounces the advance ruling in writing within ninety days, with differing members referring the issue to the Appellate Authority. en-us Mon, 27 Mar 2017 17:12:45 +0530 Fri, 26 Jun 2026 11:02:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23968 Procedure on receipt of an advance ruling application requires notice to the concerned officer, examination of records, and hearing of the applicant and officer before the Authority admits or rejects the application. Admission is barred where the question is already pending or decided in proceedings under the Act, and rejection must be supported by reasons after hearing. If admitted, the Authority considers further material and pronounces the advance ruling in writing within ninety days, with differing members referring the issue to the Appellate Authority. Act-Rules GST Mon, 27 Mar 2017 17:12:45 +0530 https://www.taxtmi.com/acts?id=23968