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of <h1>Understanding Key Definitions in Section 95 of Telangana GST Act 2017: Advance Ruling, Applicant, and Authority Explained.</h1> In Chapter XVII of the Telangana Goods and Services Tax Act, 2017, Section 95 provides definitions related to advance rulings. An 'advance ruling' is a decision by the Authority or Appellate Authority on specific matters concerning the supply of goods or services by an applicant. An 'applicant' is anyone registered or seeking registration under the Act. An 'application' refers to a submission to the Authority under section 97. The 'Authority' is the Authority for Advance Ruling established under section 96, and the 'Appellate Authority' is the Appellate Authority for Advance Ruling established under section 99.
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