Section 95 of CGST Act - Definitions

95. Definitions.[1]

In this Chapter, unless the context otherwise requires,––

(a) “advance ruling” means a decision provided by the Authority or the Appellate Authority [2][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, [3][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;

(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.

[4][(f) “National Appellate Authority” means the National Appellate Authority for Advance Ruling referred to in section 101A.]

[1] This Section was made effective by Notification No. 09/2017-Central Tax dt. 28-06-2017 wef 01-07-2017.

[2] Words inserted by Section 104(i)(a) of THE FINANCE (NO. 2) ACT, 2019 dt. 01-08-2019 but not yet made effective.

[3] Words inserted by Section 104(i)(b) of THE FINANCE (NO. 2) ACT, 2019 dt. 01-08-2019 but not yet made effective.

[4] Clause inserted by Section 104(ii) of THE FINANCE (NO. 2) ACT, 2019 dt. 01-08-2019 but not yet made effective.

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CHAPTER XVII - ADVANCE RULING

Section 95 of CGST Act - Definitions