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CHAPTER XVII - ADVANCE RULING
Section 95 - Definitions...
Section 96 - Authority for advance... Section 97 - Application for advan... Section 98 - Procedure on receipt ... Section 99 - Appellate Authority f... Section 100 - Appeal to Appellate ... Section 101 - Orders of Appellate ... Section 101A - Constitution of Nat... Section 101B - Appeal to National ... Section 101C - Order of National A... Section 102 - Rectification of adv... Section 103 - Applicability of adv... Section 104 - Advance ruling to be... Section 105 - Powers of Authority ... Section 106 - Procedure of Authori...Section 95 - Definitions
95. Definitions.[1]
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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; (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. [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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