According to Section 95 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :

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

About the Author

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CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 10 years. He also provides Accounts Tax GST Training in Delhi and Pune.