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<h1>Understanding Advance Ruling in GST: Definitions and Roles under Sections 96, 97(1), and 99 of Andhra Pradesh GST Act.</h1> In Chapter XVII of the Andhra Pradesh Goods and Services Tax Act, 2017, 'advance ruling' refers to decisions made by the Authority or Appellate Authority regarding questions related to the supply of goods or services. The 'Appellate Authority' is established under section 99, while the 'Authority' is constituted under section 96. An 'applicant' is any person registered or seeking registration under the Act, and an 'application' refers to a submission to the Authority as per section 97(1). These definitions are crucial for understanding the advance ruling process under the GST framework.