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    <description>Advance Ruling applications under GST may be filed by registered or registration-seeking persons on specified matters (classification, notifications, time/value of supply, input tax credit, tax liability, registration requirement, and whether an activity is a supply). Registered applicants must hold a GSTIN, deposit the prescribed fee, file FORM GST ARA-01 via the GST portal with required templates and supporting documents, digitally sign and obtain an ARN. Admitted applications proceed to AAR hearings and possible reference to AAAR; rectification, appeals, void proceedings and portal notifications follow prescribed procedural steps.</description>
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