Section 95 UP GST Act 2017
[ Section 95 UP GST Act 2017 (Uttar Pradesh GST Act 2017) explains Definitions and is covered in Chapter XVII : Advance Ruling ]
Definitions
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 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 |
Read Complete UP GST Act 2017
Related Topic on GST
| Topic | Click Link |
| GST Acts | Central GST Act and States GST Acts |
| GST Rules | GST Rules |
| GST Rates | GST Rates |
| GST Notifications | GST Act Notifications |
| GST Circulars | Central Tax Circulars / Orders |
| GST Press Release | GST Press Release |
| GST Books | Best Books on GST in India |
| GST Commentary | Topic wise Commentary on GST Act of India |
| GST You Tube Channel | TaxHeal You Tube Channel |
| GST Online Course | Join GST online Course |
| GST History | GST History and Background Material
|