Section 95 Puducherry GST Act 2017 : Definitions of Advance Ruling

CA Satbir Singh — Mon, 03 Jul 2017 11:11:21 +0000

Section 95 Puducherry GST Act 2017

[ Section 95 of Puducherry GST Act 2017 explains Definitions of Advance Ruling ]

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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