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    <description>Chapter XVII defines the advance ruling framework: an advance ruling is a decision by the Authority or Appellate Authority on specified questions relating to supplies of goods or services proposed or undertaken by an applicant; the Authority and Appellate Authority are identified as the bodies constituted for decision and appeal; &quot;applicant&quot; covers persons registered or seeking registration and &quot;application&quot; refers to the application made to the Authority under the advance ruling procedure.</description>
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