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of <h1>Advance Ruling Process Under Haryana GST Act: Key Definitions and Sections 96, 97(1), and 99 Explained</h1> In Chapter XVII of the Haryana 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 an 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 a submission to the Authority as per section 97(1). These definitions guide the advance ruling process under the Act.
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