Section 95 of CGST Act, 2017 Definitions
The below post explains about Definitions under section 95 of CGST Act,2017.
Section 95 of CGST Act, 2017 explains Definitions as below: (The amendments if any will also be updated here soon).
The extract of Section 95 of CGST Act,2017 quoted below:
95 Definitions.
95. 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, in relation to the supply of goods or
services or both being undertaken or proposed to be undertaken by the applicant;
(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;
(e) “Authority” means the Authority for Advance Ruling referred to in
section 96 ;
(b) “Appellate Authority” means the Appellate Authority for Advance Ruling
referred to in section 99.
The above information clarifies about Definitions under section 95 of CGST Act,2017.
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