Chapter XVII (Sections 95-106 of the Central Goods and Services Tax (CGST) Act, 2017 deals with provisions related to advance ruling. Section 95 of Central Goods and Services Tax Act, 2017 (12 of 2017) provides for Liability in other cases under CGST Act 2017.
Recently, we have discussed in detail section 94 (i.e. Liability in other cases) of CGST Act 2017. Today, we learn the provisions of section 95 of the CGST Act 2017. Complete Details of CGST Section 95 – Definitions of Advance Ruling. You may CLICK HERE to download list of all sections of CGST Act 2017 in PDF format.
Notes on Section 95 of CGST Act 2017
Section 95 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017 – Central Tax, G.S.R. 658(E), dated 28.06.2017. In this note, you will learn detail of the provisions of section 95 of CGST Act 2017 read with Central GST Rules 2017.
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, 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