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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Key Definitions in Chapter XVII of Orissa GST Act: Advance Ruling, Authority, Appellate Authority, Applicant, and Application.</h1> In Chapter XVII of the Orissa Goods and Services Tax Act, 2017, key definitions related to advance ruling are outlined. 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. The 'Appellate Authority' is the body established under section 99. An 'applicant' refers to any person registered or seeking registration under the Act, while an 'application' is a request submitted to the Authority as per section 97. The 'Authority' denotes the Authority for Advance Ruling constituted under section 96.
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