Provisions under Section 95 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Advance Ruling – Definitions”, are as under:
Section 95 of CGST Act 2017: Definitions (CHAPTER XVII – 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 or of section 101C, 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 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.
1. CBEC notifies 1st July 2017 as the Commencement date for Section 95 of the CGST Act 2017, vide Notification 9/2017 Central Tax.
2. In clause (a), the text “or the National Appellate Authority” inserted after the text “Appellate Authority” vide Finance (No. 2) Act 2019. However, appointed date for this amendment is yet to be notified by the CBIC/ Govt.
3. In clause (a), the text “or of section 101C” inserted after the text “of section 100”, vide Finance (No. 2) Act 2019. However, appointed date for this amendment is yet to be notified by the CBIC/ Govt.
4. Clause (f) inserted vide Finance (No. 2) Act 2019. However, appointed date for this amendment is yet to be notified by the CBIC/ Govt.
Govt. has notified the CGST Act, 2017 on 12th April, 2017, which has subsequently been amended through the CGST (Extension to J&K) Act 2017, Finance Act 2018, CGST Amendment Act 2018, Finance (No. 2) Act 2019, Finance Act 2020, Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020. Further, CBEC/ CBIC has also issued various Notifications from time to time, relating to the commencement date of various Sections/ Provisions in the respective CGST/ Amendment Acts, wherever required.
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