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of <h1>Advance Ruling Process Under Orissa GST Act 2017: Application, Hearing, Decision Timeline, and Appeals</h1> Upon receiving an application under the Orissa Goods and Services Tax Act, 2017, the Authority forwards it to the concerned officer and may request relevant records. The Authority examines the application and records, hears both parties, and decides to admit or reject the application. Applications are not admitted if the question is pending or decided in other proceedings. Rejections must include reasons, and applicants are given a hearing opportunity. If admitted, the Authority issues an advance ruling within ninety days. Disagreements among Authority members are referred to the Appellate Authority. The ruling is sent to the applicant and relevant officers.
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