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of <h1>Advance Ruling in GST: Authority and Appellate Authority Defined Under Sections 96 and 99 of Uttarakhand GST Act 2017</h1> In Chapter XVII of the Uttarakhand Goods and Services Tax Act, 2017, 'advance ruling' refers to a decision by the Authority or Appellate Authority on specific 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 individual registered or seeking registration under this Act, and an 'application' is a submission to the Authority as per section 97.
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