Advance Rulings Explained: Key Definitions in Chapter VII of Union Territory GST Act 2017
In Chapter VII of the Union Territory Goods and Services Tax Act, 2017, key terms related to advance rulings are defined. An "advance ruling" is a decision by the Authority or Appellate Authority on specified matters concerning the supply of goods or services by an applicant. The "Appellate Authority" is the body established under section 16 to handle appeals. An "applicant" is any person registered or seeking registration under the Act. An "application" refers to a submission to the Authority as per section 97 of the Central Goods and Services Tax Act. The "Authority" is the body established under section 15.
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