Section 95 of CGST Act - Definitions for Advance Ruling
Section 95 opens Chapter XVII of the Central Goods and Services Tax Act, 2017 and defines the expressions used in the statutory advance-ruling framework. These definitions identify who may apply, what constitutes an application and advance ruling, and the authorities referred to throughout the Chapter.
Statutory text of Section 95 - Definitions
95. Definitions. - In this Chapter, unless the context otherwise requires, -
(a) "advance ruling" means a decision provided by the Authority or the Appellate Authority or the National 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 or of section 101C, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant;
(b) "Appellate Authority" means the Appellate Authority for Advance Ruling referred to in section 99;
(c) "applicant" means any person registered or desirous of obtaining registration under this Act;
(d) "application" means an application made to the Authority under sub-section (1) of section 97;
(e) "Authority" means the Authority for Advance Ruling referred to in section 96;
(f) "National Appellate Authority" means the National Appellate Authority for Advance Ruling referred to in section 101A.
Meaning of the definitions in Section 95
A statutory decision on the matters permitted by the advance-ruling provisions. The question must relate to a supply of goods or services or both that the applicant is undertaking or proposes to undertake.
The expression refers to the Appellate Authority for Advance Ruling under Section 99. Appeals from rulings of the Authority are governed principally by Section 100 and the connected provisions of Chapter XVII.
The definition covers a person who is already registered under the CGST Act as well as a person who desires to obtain registration. The statutory definition therefore is not confined only to existing registered persons.
An "application" for this Chapter is the application made to the Authority under Section 97(1). Section 97 also specifies the categories of questions on which an advance ruling may be sought.
The "Authority" is the Authority for Advance Ruling referred to in Section 96. Section 96 links the CGST advance-ruling mechanism with the Authority constituted under the relevant State GST or Union Territory GST law.
This expression refers to the National Appellate Authority for Advance Ruling under Section 101A, introduced into the CGST Act by the Finance (No. 2) Act, 2019.
What questions can be covered by an advance ruling?
Section 95 must be read with Section 97. Section 97(2) identifies the permitted subjects, including classification of goods or services, applicability of notifications, time and value of supply, admissibility of input tax credit, tax liability, registration requirements, and whether a particular activity amounts to a supply.
Practical significance of Section 95
Section 95 is the interpretation provision for Chapter XVII. It should therefore be read before applying the procedural provisions in Sections 96 to 106. In particular, the definition of "advance ruling" limits the statutory mechanism to specified questions connected with a supply being undertaken or proposed to be undertaken by the applicant.
Related provisions
For the next stages of the advance-ruling process, see Section 96 - Authority for Advance Ruling, Section 97 - Application for Advance Ruling, Section 98 - Procedure on Receipt of Application, Section 99 - Appellate Authority for Advance Ruling, and Section 100 - Appeal to Appellate Authority.
Official references
- India Code - Central Goods and Services Tax Act, 2017
- CBIC GST - Advance Ruling Rules
- CBIC GST Portal
Note: This page is a statutory reference and explanatory article. For a filing, dispute or transaction, verify the current Act, rules, notifications and applicable judicial decisions.