GST Jamku AIDefinitions
Section 95
In this Chapter, unless the context otherwise requires,
(a) "advance ruling" means a decision provided by the Authority or the Appellate Authority [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[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;
(f) "National Appellate Authority" means the National Appellate Authority for Advance Ruling referred to in section 101A.
In this chapter, certain terms are defined to provide clarity in understanding.
(a) Advance Ruling: An "advance ruling" is a decision given by the Authority or the Appellate Authority (or the National Appellate Authority) to an applicant. This decision pertains to matters or questions specified in sub-section (2) of section 97 or sub-section (1) of section 100 (or of section 101C). It relates to the supply of goods or services or both, either currently undertaken or proposed to be undertaken by the applicant.
(b) Appellate Authority: The term "Appellate Authority" refers to the Appellate Authority for Advance Ruling as mentioned in section 99.
(c) Applicant: An "applicant" is any person who is registered or wishes to obtain registration under this Act.
(d) Application: The word "application" signifies a formal request made to the Authority under sub-section (1) of section 97.
(e) Authority: "Authority" denotes the Authority for Advance Ruling specified in section 96.
(f) National Appellate Authority: The "National Appellate Authority" is the National Appellate Authority for Advance Ruling referred to in section 101A.