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Important definitions under GST advance ruling- section 94 to 96 GST ACT

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Section 94  Definitions

In this Chapter, unless the context otherwise requires, –

(a) “advance ruling”

means a written decision provided by the Authority or, as the case may be, 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 99, as the case may be, in relation to the supply of goods and/or services proposed to be undertaken or being undertaken by the applicant;

(b) “applicant”

means any person* registered or desirous of obtaining registration under the Act.

* Person As define in  section 2(74) of GST Act

(c) “application”

means an application made to the Authority under sub-section (1) of section 97;

(d) “Authority”

means the Authority for Advance Ruling, constituted under section 95;

Section 95. Authority for Advance Ruling

(1) The Authority shall be located in each State.

(2) The Authority shall comprise one member CGST and one member SGST to be appointed respectively by the Central Government and the State Government.

(3) The qualifications, eligibility conditions, method and the process of appointment of the members shall be as may be prescribed.

(e) “Appellate Authority”

means the Appellate Authority for Advance Ruling constituted under section 96.

Section 96 Appellate Authority for Advance Ruling

(1) The Appellate Authority shall be located in each State.

(2) The Appellate Authority shall comprise the Chief Commissioner of CGST as designated by the Board and the Commissioner of SGST having jurisdiction over the applicant.