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.  


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