UTGST Section 14: Advance Ruling – Definitions

Provisions under Section 14 of the UTGST Act 2017 relating to “Advance Ruling – Definitions”:

Section 14: Definitions (CHAPTER VII: ADVANCE RULING) [*1]

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 of the Central Goods and Services Tax Act, 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 16;

(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 of the Central Goods and Services Tax Act;

(e) ‘‘Authority’’ means the Authority for Advance Ruling, constituted under section 15.

Notes (History of Amendments in Bare Text):

1. UTGST Act 2017 notified vide GOI Notification dated 12/04/2017. CBEC notified 01/07/2017 as commencement date of Section 14 vide Notification 3/2017.