{"id":2326,"date":"2017-03-27T17:11:54","date_gmt":"2017-03-27T11:41:54","guid":{"rendered":""},"modified":"2017-03-27T17:11:54","modified_gmt":"2017-03-27T11:41:54","slug":"definitions","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=2326","title":{"rendered":"Definitions."},"content":{"rendered":"<p>Section 95<br \/>Definitions.<br \/>GST<br \/>ADVANCE  RULING<br \/>Section 95 of Central Goods And Services Tax Act, 2017<br \/>CHAPTER XVII<br \/>\nADVANCE RULING<br \/>\nDefinitions.<br \/>\n95. In this Chapter, unless the context otherwise requires,<br \/>\n (a) &#8220;advance ruling&#8221; means a decision provided by the Authority or the Appellate Authority&nbsp;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;<br \/>\n (b) &#8220;Appellate Authority&#8221; means the Appellate Authority for Advance Ruling referred to in section 99;<br \/>\n (c) &#8220;applicant&#8221; means any <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/acts?id=23963\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Section 95Definitions.GSTADVANCE RULINGSection 95 of Central Goods And Services Tax Act, 2017CHAPTER XVII ADVANCE RULING Definitions. 95. In this Chapter, unless the context otherwise requires, (a) &#8220;advance ruling&#8221; means a decision provided by the Authority or the Appellate Authority&nbsp;1[or the National Appellate Authority] to an applicant on matters or on questions specified in sub-section (2) &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=2326\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Definitions.&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-2326","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/2326","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2326"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/2326\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2326"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2326"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2326"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}