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.