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<h1>Understanding Advance Rulings in GST: Definitions and Process under Sections 96, 97, and 99 of Punjab GST Act 2017.</h1> In Chapter XVII of the Punjab Goods and Services Tax Act, 2017, the term '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, and the 'Authority' is constituted under section 96. An 'applicant' is any person registered or seeking registration under the Act, while an 'application' is submitted to the Authority according to section 97. These definitions guide the process of obtaining advance rulings in the context of GST in Punjab.