Section 14 of UTGST Act 2017: Advance Ruling – Definitions

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.

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The Union Territory Goods and Services Tax (UTGST) Act, 2017 was notified by Govt. on 12 April, 2017 and CBIC has notified the commencement date for various Sections/ Provisions thereof from time to time. Subsequently, Govt. has notified the Union Territory Goods and Services Tax (UTGST) (Amendment) Act, 2018 on 30 Aug. 2018. However, commencement date of amended provisions of various Sections is to be separately notified by CBIC, except where specifically mentioned in the UTGST Amendment Act, 2018 itself.

Related Posts:

Union Territory Goods and Services Tax (UTGST) Act, 2017 (Chapter-wise/ Section-wise)

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