Section 95 of Tamil Nadu GST Act 2017 : Definitions : Advance Ruling

By | March 4, 2018
(Last Updated On: March 5, 2018)

[Enforced with effect from 1-7-2017.]

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.

Tamil Nadu GST Act 2017

Tamil Nadu GST Rules 2017

Tamil Nadu GST Notifications

Tamil Nadu GST Rates Notifications

Related Topic on GST 

TopicClick Link
GST ActsCentral GST Act and States GST Acts
GST RulesGST Rules
 GST FormsGST Forms
GST RatesGST Rates
GST NotificationsGST Act Notifications
GST CircularsGST Circulars
 GST JudgmentsGST Judgments
GST Press ReleaseGST Press Release
GST BooksBest Books on GST in India
GST CommentaryTopic wise Commentary on GST Act of India
GST You Tube ChannelTaxHeal You Tube Channel
GST Online CourseJoin GST online Course
GST HistoryGST History and Background Material

Leave a Reply

Your email address will not be published. Required fields are marked *