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    <title>At what time an application for advance ruling be made?</title>
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    <description>An applicant may file for an advance ruling before commencing a proposed supply or during an ongoing supply of goods or services; however, the application is precluded if the identical question is already pending or has been decided in any proceedings involving that applicant.</description>
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      <description>An applicant may file for an advance ruling before commencing a proposed supply or during an ongoing supply of goods or services; however, the application is precluded if the identical question is already pending or has been decided in any proceedings involving that applicant.</description>
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