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    <description>An advance ruling under GST provides binding determinations to the applicant on registration requirement, classification, notification applicability, tax liability, time and value of supply, and admissibility of input tax credit. Any registered person or person seeking registration may apply; the AAR process includes filing a prescribed application with fee, communication to the jurisdictional officer, hearings for applicant and department, an admissibility decision and, if admitted, a ruling within the prescribed period. Appeals lie to the AAAR with limited condonation power; the ruling binds only the applicant and concerned officer and may be voided for fraud or suppression.</description>
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