THE CENTRAL GOODS AND SERVICES TAX ACT, 2017

ADVANCE RULING

Section 95: Definitions. (Relevant Updates)

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 ;