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of <h1>Advance Ruling Applications: Process, Examination, and Decision Timeline Under Himachal Pradesh GST Act, 2017 Section</h1> Upon receiving an application for advance ruling under the Himachal Pradesh Goods and Services Tax Act, 2017, the Authority must forward a copy to the concerned officer and may request relevant records. The Authority examines the application, hears both parties, and decides to admit or reject it. Applications are not admitted if the question is pending or decided elsewhere, and rejections must include reasons. Admitted applications lead to a written advance ruling within 90 days, with copies sent to the applicant and relevant officers. Disagreements among Authority members are referred to the Appellate Authority.
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