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Advance ruling clarifies scope, defining decision, Authority, Appellate Authority, applicant and application under GST law. Defines advance ruling as a decision provided to an applicant on questions about supplies of goods or services proposed or undertaken by the applicant; designates the Authority to issue such rulings and the Appellate Authority to hear appeals; and defines applicant as a person registered or seeking registration and application as the document submitted to the 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.
<h1>Advance ruling clarifies scope, defining decision, Authority, Appellate Authority, applicant and application under GST law.</h1> Defines advance ruling as a decision provided to an applicant on questions about supplies of goods or services proposed or undertaken by the applicant; designates the Authority to issue such rulings and the Appellate Authority to hear appeals; and defines applicant as a person registered or seeking registration and application as the document submitted to the Authority.
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