Section 95
Definitions.
GST
ADVANCE RULING
Section 95 of Central Goods And Services Tax Act, 2017
CHAPTER XVII
ADVANCE RULING
Definitions.
95. In this Chapter, unless the context otherwise requires,
(a) “advance ruling” means a decision provided by the Authority or the Appellate Authority 1[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 2[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;
(b) “Appellate Authority” means the Appellate Authority for Advance Ruling referred to in section 99;
(c) “applicant” means any
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