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of <h1>Key Definitions for Advance Rulings in Chapter XVII of GST Act: Authority, Appellate Authority, Applicant, and Application Explained.</h1> In Chapter XVII of the Uttar Pradesh Goods and Services Tax Act, 2017, key definitions related to advance rulings are outlined. An 'advance ruling' is a decision by the Authority or Appellate Authority regarding specific questions about the supply of goods or services by an applicant. The 'Appellate Authority' refers to the body established under section 99 for appeals. An 'applicant' is any person registered or seeking registration under the Act. An 'application' is a request submitted to the Authority per section 97. The 'Authority' is the body constituted under section 96 to provide advance rulings.
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