Section 95 - Central Goods and Services Tax Act, 2017

The Central Goods and Services Tax Act, 2017

Chapter XVII

Advance Ruling

95. Definitions.-

In this Chapter, unless the context otherwise requires,-

(a) "advance ruling" means a decision provided by the Authority or the Appellate Authority ¹[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 ¹[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;

(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.

¹[(f) "National Appellate Authority" means the National Appellate Authority for Advance Ruling referred to in section 101A.]

1. Ins. by Act 23 of 2019, s. 104 (w.e.f. 1-1-2020).