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of <h1>Understanding Advance Ruling: Decisions on Goods/Services Supply by Authority & Appellate Authority under Section 96 & 99</h1> In Chapter XVII of the Maharashtra Goods and Services Tax Act, 2017, 'advance ruling' is defined as 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 the body established under section 99, while the 'applicant' refers to any person registered or seeking registration under the Act. An 'application' is a request made to the Authority as per section 97, and the 'Authority' is the body constituted under section 96 to provide advance rulings.
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