Section 95 – Definitions of CGST ACT, 2017<\/p>\n
95. In this Chapter, unless the context otherwise requires,\u2013\u2013
\n(a) \u201cadvance ruling\u201d means a decision provided by the Authority or the Appellate
\nAuthority to an applicant on matters or on questions specified in sub-section (2) of
\nsection 97 or sub-section (1) of section 100, in relation to the supply of goods or
\nservices or both being undertaken or proposed to be undertaken by the applicant;
\n(b) \u201cAppellate Authority\u201d means the Appellate Authority for Advance Ruling
\nreferred to in section 99;
\n(c) \u201capplicant\u201d means any person registered or desirous of obtaining registration
\nunder this Act;
\n(d) \u201capplication\u201d means an application made to the Authority under
\nsub-section (1) of section 97;
\n(e) \u201cAuthority\u201d means the Authority for Advance Ruling referred to in
\nsection 96.<\/p>\n","protected":false},"excerpt":{"rendered":"
Section 95 – Definitions of CGST ACT, 2017 95. In this Chapter, unless the context otherwise requires,\u2013\u2013 (a) \u201cadvance ruling\u201d 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 … Continue reading “Section 95 – Definitions of CGST ACT, 2017”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"_links":{"self":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/317"}],"collection":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/comments?post=317"}],"version-history":[{"count":1,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/317\/revisions"}],"predecessor-version":[{"id":318,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/317\/revisions\/318"}],"wp:attachment":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=317"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=317"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=317"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}