Central Goods and Service Tax Act, 2017

Definitions (Sec. 95)

In this Chapter, unless the context otherwise requires,—

  1. “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;
  2. “Appellate Authority” means the Appellate Authority for Adance Ruling referred to in section 99;
  3. “applicant” means any person registered or desirous of obtaining registration under this Act;
  4. “application” means an application made to the Authority under sub-section (1) of section 97;
  5. “Authority” means the Authority for Advance Ruling referred to in section 96;


  • This section contains definitions of the terms and expressions used in the Chapter on Advance Ruling.

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