Definitions

0
186

Central Goods and Service Tax Act, 2017

Definitions (Sec. 95)


In this Chapter, unless the context otherwise requires,—

  1. “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;
  2. “Appellate Authority” means the Appellate Authority for Adance Ruling referred to in section 99;
  3. “applicant” means any person registered or desirous of obtaining registration under this Act;
  4. “application” means an application made to the Authority under sub-section (1) of section 97;
  5. “Authority” means the Authority for Advance Ruling referred to in section 96;

Notes

  • This section contains definitions of the terms and expressions used in the Chapter on Advance Ruling.

Also Read  Change in rate of tax in respect of supply of goods or services
You must be logged in to post comments