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Section 95 of CGST Act - Advance Ruling Definitions

 

 

Section 95 of Central Goods and Services Act 2017 - Definitions

In this Chapter, unless the context otherwise requires,-
"advance ruling" means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions specified in sub-section (2) of section 97 or sub-section (1) of section 100, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant;

"Appellate Authority" means the Appellate Authority for Advance Ruling referred to in section 99;

"applicant" means any person registered or desirous of obtaining registration under this Act;

"application" means an application made to the Authority under sub-section (1) of section 97;

"Authority" means the Authority for Advance Ruling referred to in section 96.

 

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