Advance ruling, Sec 14 of UTGST Act 2017

 

Section 14 of UTGST Act 2017, definition of Advance ruling

 

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The below post explains about Advance ruling under section 14 of UTGST Act,2017.

 

Section 14 of UTGST Act, 2017 explains Advance ruling as below: (The amendments if any will also be updated here soon).

 

The extract of Section 14 of UTGST Act,2017 quoted below:

 

14 Definitions

14. 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

Advance ruling, Sec 14 of UTGST Act 2017section 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;

 

 

The above information clarifies about Advance ruling under section 14 of UTGST Act,2017.

 

If you have any comments about Section 14 of UTGST Act, 2017 explaining Advance ruling, share below your thoughts:

 

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