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of <h1>Advance Ruling in Himachal Pradesh GST Act: Authority and Appellate Authority Roles under Sections 96 and 99 Explained.</h1> In Chapter XVII of the Himachal Pradesh Goods and Services Tax Act, 2017, the term 'advance ruling' refers to a decision by the Authority or Appellate Authority on specific questions related to the supply of goods or services by an applicant. The 'Appellate Authority' is established under section 99, while the 'Authority' for Advance Ruling is constituted under section 96. An 'applicant' is any person registered or seeking registration under the Act, and an 'application' is a request submitted to the Authority as per section 97.
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