Provisions under Section 14 of the Union Territory Goods and Services Tax (UTGST) Act, 2017 relating to “Advance Ruling – Definitions”, are as under:
Section 14 of UTGST Act 2017: Definitions (CHAPTER VII – ADVANCE RULING)
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.
1. CBEC notifies 1st July 2017 as the Commencement date for Section 14 of the UTGST Act 2017, vide Notification 3/2017 UT Tax.
Govt. has notified the Union Territory Goods and Services Tax (UTGST) Act, 2017 on 12 April, 2017 followed with Union Territory Goods and Services Tax (UTGST) (Amendment) Act, 2018 on 30 Aug. 2018. CBEC/ CBIC has subsequently issued various Notifications on commencement date of various Sections/ Provisions of the UTGST/ Amendment Acts from time to time, except where specifically mentioned in the respective UTGST/ Amendment Acts.
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