Section 95 of CGST Act, 2017 – Definitions (Advance Ruling)
📘 Section 95 of CGST Act, 2017 – Definitions (Advance Ruling) Act: Central Goods and Services Tax Act, 2017 Chapter: XVII – Advance Ruling Section Covered: Section 95 Effective From: 01st July 2017 🔎 Introduction Section 95 of the CGST Act, 2017 provides the definitions applicable to the provisions relating to Advance Ruling under GST. This section forms the foundation of Chapter XVII and clarifies the meaning of important terms such as: Advance Ruling Applicant Application Authority Appellate Authority Understanding Section 95 is essential before proceeding to Sections 96 to 106 dealing with the Advance Ruling mechanism. 📜 Bare Provision – Section 95 For the purposes of 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 ...