Section 14 of UTGST Act 2017: Advance Ruling – Definitions

Provisions under Section 14 of the Union Territory Goods and Services Tax (UTGST) Act, 2017 relating to “Advance Ruling – Definitions”, are as under:

Section 14 of UTGST Act 2017: Definitions (CHAPTER VII – ADVANCE RULING)

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 of the Central Goods and Services Tax Act, 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 constituted under section 16;

(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 of the Central Goods and Services Tax Act;

(e) ‘‘Authority’’ means the Authority for Advance Ruling, constituted under section 15.

Amendments History:

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Commentary on Section 14 of UTGST Act, 2017

Section 14 of the Union Territory Goods and Services Tax (UTGST) Act, 2017 outlines the definitions related to “Advance Ruling.” These definitions are crucial to understanding the overall concept of Advance Ruling within the context of the UTGST Act. Here’s a commentary on each definition:

Section 14(a) of UTGST Act, 2017

“Advance ruling” refers to a decision given by the Authority or the Appellate Authority to an applicant. This decision is provided on specific matters or questions as mentioned in Section 97(2) or Section 100(1) of the Central Goods and Services Tax (CGST) Act. The decision concerns the supply of goods or services (or both) that the applicant is currently undertaking or planning to undertake.

Section 14(b) of UTGST Act, 2017: Appellate Authority

“Appellate Authority” refers to the Appellate Authority for Advance Ruling, which is constituted under Section 16 of the UTGST Act. This authority is responsible for hearing appeals related to advance rulings and providing decisions on those appeals.

Section 14(c) of UTGST Act, 2017: Applicant

“Applicant” refers to any person who is either already registered under the UTGST Act or seeking registration. These individuals or entities may request an advance ruling to obtain clarity on tax-related matters for their business activities.

Section 14(d) of UTGST Act, 2017: Application

“Application” refers to the formal request made by an applicant to the Authority under Section 97(1) of the CGST Act. The application process allows the applicant to seek an advance ruling on specified matters or questions relating to the supply of goods or services.

Section 14(e) of UTGST Act, 2017: Authority

“Authority” refers to the Authority for Advance Ruling, which is constituted under Section 15 of the UTGST Act. This authority is responsible for providing advance rulings on specified matters or questions raised by the applicants.

In summary, Section 14 of the UTGST Act, 2017 defines key terms related to the Advance Ruling mechanism. Advance Rulings help taxpayers obtain clarity on tax-related matters and reduce the chances of disputes arising from differing interpretations of the law.

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Note: The UTGST Act 2017 has been notified vide GOI Notification dated 12/04/2017, which has subsequently been amended  through UTGST (Amendment) Act 2018, Finance Act 2019, Finance Act 2020, Finance Act 2021, Finance Act, 2022 and Finance Act, 2023 including various Notifications issued by the Govt./ CBIC from time to time, relating to the commencement dates of various Sections/ Provisions in the respective UTGST/ Amendment Acts, wherever required. Information on this page is a Section-wise compilation of the Amendments made by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.