Section 95 of CGST Act 2017: Advance Ruling – Definitions

Section 95 : “Advance Ruling – Definitions” (CGST Act, 2017)

Provisions under Section 95 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Advance Ruling – Definitions”, are as under:

In this Chapter, unless the context otherwise requires,–

(a) “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;

(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.

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