Section 14 UTGST Act 2017- Definitions – Advance Ruling

By | April 23, 2017
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(Last Updated On: June 29, 2017)

Section 14 UTGST Act 2017

[ Section 14 UTGST Act 2017 Notified w.e.f 01.07.2017 vide  Notification No. 3/2017 – Union Territory Tax Dated 28th June, 2017 ]

Section 14 UTGST Act 2017 deals with Definitions and is covered in CHAPTER VII
ADVANCE RULING

(Note UTGST Act 2017 also known as THE UNION TERRITORY GOODS AND SERVICES TAX ACT 2017 received the assent of the President of India on the 12th April 2017 . UTGST Act 2017 is an act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Union territories and for matters connected therewith or incidental thereto.)

Definitions.

14. 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 of the Central Goods and Services Tax Act, 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 16;

(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 of the Central Goods and Services Tax Act;

(e) ‘‘Authority’’ means the Authority for Advance Ruling, constituted under Section 15


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