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of <h1>Understanding Advance Rulings: Key Definitions and Procedures in Puducherry GST Act, 2017</h1> In Chapter XVII of the Puducherry Goods and Services Tax Act, 2017, 'advance ruling' refers to a decision by the Authority or Appellate Authority on specified matters related to the supply of goods or services by the applicant. The 'Appellate Authority' is established under section 99, while the 'Authority' is constituted under section 96. An 'applicant' is any person registered or seeking registration under the Act, and an 'application' is submitted to the Authority as per section 97. These definitions provide a framework for advance ruling procedures within the Act.
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