Section 95 of CGST Act,2017 Definitions under Advance Ruling

Section 95 of CGST Act,2017 Definitions under Advance Ruling Section 95 of CGST Act,2017 from bare act : In this Chapter, unless the context otherwise requires,

(a) advance ruling means a decision provided by the Authority or the AppellateAuthority to an applicant on matters or on questions specified in sub-section (2) ofsection 97 or sub-section (1) of section 100, in relation to the supply of goods orservices or both being undertaken or proposed to be undertaken by the applicant;

(b) Appellate Authority means the Appellate Authority for Advance Rulingreferred to in section 99;

(c) applicant means any person registered or desirous of obtaining registrationunder this Act;

(d) application means an application made to the Authority undersub-section (1) of section 97;

(e) Authority means the Authority for Advance Ruling referred to insection 96.

 

---

Chapter XVII

ADVANCE RULING

Chapter XVII of the CGST Act,2017 covers twelve sections relating to ADVANCE RULINGunder GST. All thesesections from the CGST Act,2017 are available for your ready reference. Section 95 :Definitions Section 96 :Authority for advance ruling Section 97 :Applicationfor advanceruling Section 98 :Procedure on receipt of application Section 99 :Appellate Authority for Advance Ruling Section 100 :Appeal to Appellate Authority Section 101 :Orders of Appellate Authority Section 102 :Rectification of advance ruling Section 103 :Applicability of advance ruling Section 104 :Advance ruling to be void in certain circumstances Section 105 :Powers of Authority and Appellate Authority Section 106 :Procedure of Authority and Appellate Authority