Section 95 of GST Act: Definitions of Advance Ruling

Amended and updated notes on section 95 of CGST Act, 2017. Detail discussion on provisions and rules related to definitions of Advance Ruling.

Amended and updated notes on section 95 of CGST Act, 2017. Detail discussion on provisions and rules related to definitions of Advance Ruling.

Chapter XVII (Sections 95106) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to advance ruling. Section 95 of CGST 2017 provides for definitions of Advance Ruling.

Recently, we have discussed in detail section 94 (Liability in other cases) of CGST Act 2017. Today, we learn the provisions of section 95 of Central GST Act 2017.

Section 95 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. This notification was come into force from 1st July, 2017 i.e. the commencement date of section 95 is 1-7-2017.

Name of ActThe Central Goods and Services Tax Act 2017
Enacted byParliament of India
Administered byCentral Board of Indirect Taxes & Customs
Governing bodyGST Council
Number of Chapters21
Number of Sections174
You are reading:
Chapter No.XVII
Chapter NameAdvance Ruling
Section No.95
Section NameDefinitions of Advance Ruling
Updated 2024 EditionGST Law Book PDF

Section 95 of Central GST – Definitions of Advance Ruling1

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 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 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. 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. ↩︎


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