Advance ruling definitions clarify applicant, authorized representative, Authority, and procedural roles for advance determinations. Definitions for the Authority for Advance Rulings link key terms to corresponding statutory provisions: advance ruling, applicant and application are ... Summary
Advance ruling definitions clarify applicant, authorized representative, Authority, and procedural roles for advance determinations.
Definitions for the Authority for Advance Rulings link key terms to corresponding statutory provisions: advance ruling, applicant and application are defined by reference to the Customs, Central Excise and Service Tax enactments; authorized representative covers representatives for applicants and for specified Principal Commissioners or Commissioners; Authority, Chairperson and Member identify the constituted body and its officers; petition and Rules are defined for procedural use; Secretary is a designated Principal Commissioner or Commissioner (or designated alternatives) and undefined terms inherit meanings from the relevant Acts.
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