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    <description>Advance rulings under GST provide decisions on specified questions-classification, notification applicability, time and value of supply, input tax credit admissibility, tax liability, registration and supply characterisation. Authorities constituted under State/UT GST laws exercise civil-court-like powers, regulate procedure, admit or reject applications after hearing, issue certified rulings to applicant and officers, and refer member disagreements to appellate bodies. Rulings bind the applicant and concerned officers while facts and law remain unchanged; rulings obtained by fraud or suppression may be voided and apparent errors may be rectified subject to limitations and hearing requirements.</description>
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