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<h1>Advance Ruling in GST: Definitions, Roles of Authority (Section 96) and Appellate Authority (Section 99) Explained.</h1> In the Delhi Goods and Services Tax Act, 2017, Chapter XVII defines key terms related to advance ruling. An 'advance ruling' is a decision by the Authority or Appellate Authority on specified matters regarding the supply of goods or services by an applicant. 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 made to the Authority as per section 97(1).