Section 95 of CGST Act

Definitions of Advance Ruling

Enforced w.e.f. 1-7-2017.

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;

[The words “or the National Appellate Authority” and “or of section 101C” inserted by the Finance (No. 2) Act, 2019, w.e.f. a date yet to be notified].

(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.

[Inserted by the Finance (No. 2) Act, 2019, w.e.f. a date yet to be notified].