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