Section 95 - Definitions. - West Bengal 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 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 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, constituted under section 96.