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”, are as under:

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 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, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant; [Refer Note 2 & 3]

(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. [Refer Note 4]

Amendments History:

1. CBEC notifies 01/07/2017 as the Commencement date for Section 95 of the CGST Act 2017, vide Central Tax Notification 9/2017 dt. 28/06/2017.

2. In clause (a), the text “or the National Appellate Authority” inserted after the text “Appellate Authority” vide the Finance Act, 2019: GOI Notification dt. 01/08/2019, pending notification on commencement date.

3. In clause (a), the text “or of section 101C” inserted after the text “of section 100”, vide the Finance Act, 2019: GOI Notification dt. 01/08/2019, pending notification on commencement date.

4. Clause (f) inserted vide the Finance Act, 2019: GOI Notification dt. 01/08/2019, pending notification on commencement date.

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