Section 14 - Definitions. - Union Territory Goods And Services Tax Act, 2017

CHAPTER VII ADVANCE RULING 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;