The Central Goods and Services Act, 2017 (CGST Act)

CHAPTER XVII

ADVANCE RULING

Section 95 - Definitions

In this Chapter, unless the context otherwise requires,––

(a) “advance ruling” means a decision provided by the Authority or the Appellate Authority 1 or the National Appellate Authority to an applicant on matters or on questions specified in sub-section (2) of section 97 or sub-section (1) of section 100,2or of section 101C shall be inserted; 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 referred to in section 99;

(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.

3 (f) National Appellate Authority” means the National Appellate Authority for Advance Ruling referred to in section 101A.

1Inserted in Central Goods and Service Tax, Finance Bill 2019-20.
2Inserted in Central Goods and Service Tax, Finance Bill 2019-20.
3Inserted in Central Goods and Service Tax, Finance Bill 2019-20.