This section provides definitions for key terms used in the context of advance rulings under the Central Goods and Services Tax Act. An "advance ruling" is a decision given by either the Authority or the Appellate Authority to an applicant about specific questions or matters related to the supply of goods or services that the applicant is undertaking or planning to undertake. The "Appellate Authority" refers to the body established under Section 16 to handle appeals regarding advance rulings. An "applicant" is any person who is registered or wishes to become registered under the Act. An "application" is a formal request submitted to the Authority, as specified in Section 97 of the Act. The "Authority" itself is the body established under Section 15 to issue advance rulings. These definitions are crucial for understanding the processes and entities involved in obtaining advance rulings under the GST framework.
Note: It is an AI generated summary for reference purpose only.
14. Definitions
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.
