CGST Section 95: Advance Ruling – Definitions

Provisions under Section 95 of the CGST Act 2017 relating to “Advance Ruling – Definitions”:

Section 95: Definitions (CHAPTER XVII: 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 or the National Appellate Authority [*2(a)] to an applicant on matters or on questions specified in sub-section (2) of section 97 or sub-section (1) of section 100 or of section 101C [*2(b)], in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant; [Refer Note 1 & 2]

(b) “Appellate Authority” means the Appellate Authority for Advance Ruling referred to in 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 referred to in section 96.

(f) “National Appellate Authority” means the National Appellate Authority for Advance Ruling referred to in section 101A. [*2(c)]

Notes (History of Amendments in Bare Text):

1. CGST Section 95 introduced vide GOI Notification dated 12/04/2017, followed with CBEC Notification 9/2017 on commencement date of 01/07/2017.

2. Amendments vide section 104 of the Finance Act, 2019, pending notification on commencement date:

(a) In clause (a), the text “or the National Appellate Authority” inserted after the text “Appellate  Authority”.

(b) In clause (a), the text “or of section 101C” inserted after the text “of section 100”.

(c) Clause (f) inserted.