PGST Act 95अध्याय XVII · Advance Ruling

धारा 95 · Definitions

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

(a)

"advance ruling" means a decision provided by the Appellate Authority [or the National Appellate Authority] [Inserted by Punjab Act No. 3 of 2020, dated 20.2.2020.] to an applicant on matters or on questions specified in sub-section (2) of section 97 or sub-section (1) of section 100 [or of section 101C] [Substituted by Punjab Act No. 3 of 2020, dated 20.2.2020.] 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.

(f)

[ "National Appellate Authority" means the National Appellate Authority for Advance Ruling referred to in section 101A.] [Added by Punjab Act No. 3 of 2020, dated 20.2.2020.].

इस धारा पर आपका निजी नोट

यह नोट सिर्फ़ आप देख सकते हैं।