Section 95 CGST Act 2017 – Definitions.-Advance Ruling

By | April 18, 2017
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(Last Updated On: June 28, 2017)

Section 95 CGST Act 2017

[ Section 95 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ]

Section 95 CGST Act 2017 explains Definitions and is covered in Chapter XVII -Advance Ruling

[Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT, 2017 assented by the President of India on 12-4-2017 -An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and the matters connected therewith or incidental thereto. ]

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 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 subsection (1) of Section 97;

(e) “Authority” means the Authority for Advance Ruling referred to in Section 96.


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