Chapter VA of the Finance Act, 1944 Advance Rulings CHAPTER DESCRIPTION 96 Consequential amendments 96A. Definitions 96B. Vacancies, etc., not to invalidate proceedings 96C. Application for advance ruling 96D. Procedure on receipt of application. 96E. Applicability of advance ruling 96F. Advance ruling to be void in certain circumstances 96G. Powers of authority 96H. Procedure of authority 96I. Powers of central government to make rules 96j Special exemption from service tax in certain cases. 97 Special provision for exemption in certain cases relating to management, etc., of roads. 99 Special provision for taxable services provided by Indian Railways.