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of <h1>Understanding Advance Ruling under Madhya Pradesh GST Act: Sections 96, 97(1), and 99 Explained</h1> In Chapter XVII of the Madhya Pradesh Goods and Services Tax Act, 2017, 'advance ruling' refers to a decision by the Authority or Appellate Authority on specified matters related to the supply of goods or services by an applicant. The 'Appellate Authority' is the body constituted under section 99 for advance rulings, while the 'Authority' for Advance Ruling is constituted under section 96. An 'applicant' is any person registered or seeking registration under the Act, and an 'application' is a submission made to the Authority under section 97(1).
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