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of <h1>Rajasthan GST Act 2017: Chapter XVII Defines Advance Rulings, Authority Roles, and Application Procedures Under Sections 96 and 99.</h1> In the Rajasthan Goods and Services Tax Act, 2017, Chapter XVII defines key terms related to advance rulings. An 'advance ruling' is a decision by the Authority or Appellate Authority on specified matters concerning the supply of goods or services by an applicant. The 'Appellate Authority' is the body constituted under section 99 for advance ruling appeals. An 'applicant' is any person registered or seeking registration under the Act. An 'application' refers to a submission to the Authority as per section 97(1). The 'Authority' is the body established under section 96 for providing advance rulings.
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