Important Keyword: Section 95, Section 100, Section 97, Section 99, Section 96, Section 101.
Table of Contents
GST Section 95. Definitions of Advance Ruling.-
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 2[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;
3[(f) “National Appellate Authority” means the National Appellate Authority for Advance Ruling referred to in section 101A]
*Enforced w.e.f. 1st July, 2017.
1. Inserted by s. 104 of the Finance (No. 2) Act, 2019. This amendment shall be effective from a date to be notified.
2. Inserted by s. 104 of the Finance (No. 2) Act, 2019. This amendment shall be effective from a date to be notified.
3. Inserted by s. 104 of the Finance (No. 2) Act, 2019. This amendment shall be effective from a date to be notified.
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