Section 95 – Definitions of CGST ACT, 2017
95. 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
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.
