Section 95 West Bengal GST Ordinance 2017
[ Section 95 West Bengal GST Ordinance 2017 explains Definitions and is covered in Chapter XVII : Advance Ruling ]
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; | |
| (b) | “Appellate Authority” means the Appellate Authority for Advance Ruling constituted under section 99; | |
| (c) | “applicant” means any person registered or desirous of obtaining registration under this Ordinance; | |
| (d) | “application” means an application made to the Authority under sub-section (1) of section 97; | |
| (e) | “Authority” means the Authority for Advance Ruling, constituted under section 96. |
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