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    <description>Advance ruling is a decision issued to an applicant on specified questions about supplies of goods or services under the Nagaland GST Act. The regime designates the Authority for Advance Ruling as the decision-maker and the Appellate Authority for Advance Ruling for appeals. It defines an applicant as a person registered or seeking registration and defines an application as one made to the Authority under the Act, setting out the procedural scope for seeking binding clarity on tax treatment of supplies.</description>
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