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of <h1>Understanding Advance Ruling in Model GST Law: Definitions and Roles Under Sections 114, 115, and 116</h1> In Chapter XXII of the Model GST Law, 2016, definitions relevant to advance ruling 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. An 'applicant' is any person registered or seeking registration under the Act. An 'application' refers to a submission to the Authority under section 116. The 'Authority' is the Authority for Advance Ruling established under section 114, and the 'Appellate Authority' is the Appellate Authority for Advance Ruling established under section 115.
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