Advance ruling definitions clarify authority, applicant, and application framework for GST supply questions. Section 95 defines the expressions used in Chapter XVII on advance rulings. An advance ruling is a decision by the Authority, the Appellate Authority, or the National Appellate Authority on specified questions concerning the supply of goods or services, or both, undertaken or proposed to be undertaken by the applicant. It also defines Appellate Authority, applicant, application, Authority, and National Appellate Authority.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Advance ruling definitions clarify authority, applicant, and application framework for GST supply questions.
Section 95 defines the expressions used in Chapter XVII on advance rulings. An advance ruling is a decision by the Authority, the Appellate Authority, or the National Appellate Authority on specified questions concerning the supply of goods or services, or both, undertaken or proposed to be undertaken by the applicant. It also defines Appellate Authority, applicant, application, Authority, and National Appellate Authority.
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