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of <h1>Section 102 of GST Act: Authority Can Amend Advance Rulings for Errors Within Six Months; Hearing Required for Tax Changes.</h1> The Himachal Pradesh Goods and Services Tax Act, 2017, Section 102, allows the Authority or Appellate Authority to amend any advance ruling order under sections 98 or 101 to correct any apparent errors. This rectification can be initiated by the Authority or brought to attention by the concerned officer, jurisdictional officer, applicant, or appellant within six months from the order date. However, if the rectification increases tax liability or decreases input tax credit, the applicant or appellant must be given an opportunity to be heard.
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