Section 94 - Definitions - MODEL GST LAW - GOODS AND SERVICES TAX ACT, 2016 - Draft June 2016

CHAPTER XIX ADVANCE RULING 94. Definitions In this Chapter, unless the context otherwise requires, - (a) advance ruling means a written decision provided by the Authority or, as the case may be, 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 99, as the case may be, in relation to the supply of goods and/or services proposed to be undertaken or being undertaken by the applicant; (b) applicant means any person registered or desirous of obtaining registration under the Act. (c) application means an application made to the Authority under sub-section (1) of section 97; (d) Authority means the Authority for Advance Ruling, constituted under section 95; (e) Appellate Authority means the Appellate Authority for Advance Ruling constituted under section 96.