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of <h1>Model GST Law 2016: Advance Rulings Explained - Key Definitions and Roles in Sections 95-97</h1> In Chapter XIX of the Model GST Law, 2016, definitions relevant to advance rulings are provided. An 'advance ruling' is a written decision by the Authority or Appellate Authority on specific matters related to the supply of goods or services by an applicant. An 'applicant' is any person registered or seeking registration under the Act. An 'application' refers to a submission made to the Authority under section 97. The 'Authority' is the Authority for Advance Ruling established under section 95, while the 'Appellate Authority' is constituted under section 96 for handling appeals on advance rulings.
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