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Section 95 of The Central Goods and Services Tax Act, 2017 View Chapter 17

Definitions


   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.


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