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of <h1>Understanding Advance Ruling: Key Definitions in Chapter XVII of Bihar GST Act, 2017</h1> In Chapter XVII of the Bihar Goods and Services Tax Act, 2017, key definitions related to advance ruling are provided. 'Advance ruling' refers to decisions given by the Authority or Appellate Authority on specified questions regarding the supply of goods or services by an applicant. The 'Appellate Authority' is established under section 99 to handle appeals. An 'applicant' is any person registered or seeking registration under the Act. An 'application' is a request made to the Authority under section 97(1). The 'Authority' is the body constituted under section 96 to provide advance rulings.
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