Definitions, Section 95 of CGST Act, 2017

 

 

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;

Definitions, Section 95 of CGST Act, 2017(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.  

 

If you have any comments about Section 95 of CGST Act, 2017 explaining Definitions, share below your thoughts:

 

 

Click here to know GST rate of your goods or service

 

GST Exemption list of goods and services

Find HSN number or Service tariff code for GST

GST registration guidelines

Indian GST Laws

How to export your goods?

How to export goods from India?

Learn GST in regional language

Export benefit schemes in India

How to import goods to India?

 

Tariff rate for sale of Steel and Iron in India 

GST payable for Steel articles and Iron Articles 

Tariff rate of GST payable for Copper and Copper articles 

Rate of GST payable for Nickel and products of Nickel 

Applicable GST for Aluminium and products made of aluminium 

GST for Lead and products of Lead 

Zinc and Zinc products, GST tariff rate in India 

 

Organic chemicals, GST tariff rate in India 

Tariff rate of GST payable for sale of Pharmaceutical products in India 

Goods and Service Tax for sale of fertilizers 

GST rate slab for Paints, varnishes, putty, mastics, inks and dyeing extracts 

Rate of GST for Perfumes, cosmetics, essential oil, toilet preparations 

GST tax for Soap, lubricating preparations, washing preparations etc. 

GST rate for glues, enzymes, modified starches and albuminoidal substances 

Rate of GST for pyrotechnic products, matches and pyrophoric alloys 


Export procedures and documentation

Invoices pertaining to B2C transactions 

Invoice level information details for GST returns

How to obtain acknowledgement for filing returns with GST

How to file GST returns?

Components of a valid TDS Return (GSTR-7):

Components of a valid ISD Return (GSTR-6)

 

 

Non-Resident Foreign Taxpayers (GSTR-5)

How to open an LC? Procedures to open a Letter of Credit

Merge your Commercial Invoice and Packing List

What is Retail Sale Price, RSP under import duty calculation

 How does Anti dumping duty work?

 Certification of Phyto Sanitary under exports and imports

12 Major risks and solutions in Imports and Exports

Types of Policies to cover credit risks in Import Export Trade


Discussion Forum

You can also share your thoughts about this article.
Any one can answer on question posted by Readers