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<h1>Advance Rulings in West Bengal GST Act: Definitions and Roles Under Sections 96, 97(1), 97(2), 99, and 100(1)</h1> In the West Bengal 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 specific questions about the supply of goods or services by an applicant, as outlined in sections 97(2) or 100(1). 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' refers to a submission made to the Authority as per section 97(1).