Section 95 of CGST Act 2017: Advance Ruling – Definitions

Provisions under Section 95 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Advance Ruling – Definitions”:

Section 95 of CGST Act 2017: Definitions (CHAPTER XVII – ADVANCE RULING)

In this Chapter, unless the context otherwise requires,–

(a) “advance ruling” means a decision provided by the Authority or the Appellate Authority or the National Appellate Authority [text inserted, pending commencement: refer Note 1(a)] to an applicant on matters or on questions specified in sub-section (2) of section 97 or sub-section (1) of section 100 or of section 101C [text inserted, pending commencement: refer Note 1(b)], in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant; [Refer Note 1 & 2]

(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.

(f) “National Appellate Authority” means the National Appellate Authority for Advance Ruling referred to in section 101A. [clause (f) inserted pending commencement: refer Note 1(c)]

Amendments History:

1. Amendments vide section 104 of the Finance Act, 2019, pending notification on commencement date:

(a) In clause (a), the text “or the National Appellate Authority” inserted;

(b) In clause (a), the text “or of section 101C” inserted; and

(c) Clause (f) inserted.

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