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

CHAPTER XVII ADVANCE RULING

Section 95 – Definitions

CGST ACT 2017

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, 2[or of section 101C]  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.


1. Inserted by s. 104 of the Finance (No. 2) Act, 2019. This amendment shall be effective from a date to be notified.
2. Inserted by s. 104 of the Finance (No. 2) Act, 2019. This amendment shall be effective from a date to be notified.
3. Inserted by s. 104 of the Finance (No. 2) Act, 2019. This amendment shall be effective from a  date to be notified.