THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
ADVANCE RULING
Section 95: Definitions.
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)
“applicant” means any person registered or
desirous of obtaining registration under this Act;
c)
“application” means
an application made to the Authority under sub-section (1) of section 97;
d)
“Authority” means the
Authority for Advance Ruling referred to in section 96 ;
e)
“Appellate Authority”
means the Appellate Authority for Advance Ruling referred to in
section 99.