(Last Updated On: September 28, 2017)

Section 95 Kerala GST Ordinance 2017

[ Section 95 Kerala 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.

Kerala GST Ordinance 2017

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