Section 95 - Definitions. - Central Goods And Services Tax Act, 2017

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 1 [ or the National 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 2 [ or of section 101C ] , 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 sub-section (1) of section 97; (e) Authority means the Authority for Advance Ruling referred to in section 96 ; 3 [ (f) National Appellate Authority means the National Appellate Authority for Advance Ruling referred to in section 101A ] ************ Notes 1. Inserted vide FINANCE (NO. 2) ACT, 2019 w.e.f. . 2. Inserted vide FINANCE (NO. 2) ACT, 2019 w.e.f. . 3. Inserted vide FINANCE (NO. 2) ACT, 2019 w.e.f. .