OGST Act 95Chapter XVII · Advance Ruling

Section 95 · Definitions

- 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.

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