Section 95 Assam GST Act 2017

( Section 95 Assam 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-

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