Section 95 of GST – Definitions as per GST Act

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Section 95 of GST – Definitions as per GST Act

In this Chapter, unless the context otherwise requires,–

  • (a) “advance ruling” means a decision provided by the Authority or 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 100, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant;
  • (b) “Appellate Authority” means the Appellate Authority for Advance Ruling referred to in section 99;
  • (c) “applicant” means any person registered or desirous of obtaining registration under this Act;
  • (d) “application” means an application made to the Authority under sub-section (1) of section 97;
  • (e) “Authority” means the Authority for Advance Ruling referred to in section 96.

Analysis of this section

Introduction

This section provides the definitions of the expressions ‘advance ruling’, ‘applicant’, ‘application’, ‘authority’ and ‘appellate authority’, for the purpose of the chapter on advance rulings. The meanings of said words assigned by the definitions have to be applied unless the context otherwise requires.

Analysis

(i) The expression ‘advance ruling’ would mean the decision taken in writing from the AAR (including appellate authority) only on the questions raised by the Applicant relating to several matters specified in Section 97(2) or in Section 100(1) i.e., with respect to an order given u/s 98(4), with respect to supply of goods and / or services proposed to be undertaken or already being undertaken.

(ii) The word “applicant” refers to any person already registered or one who desires to get registered under the Act.

(iii) The term “application” refers to the application made for advance ruling under section 97(1), in FORM GST ARA-1.

(iv) The word “authority” refers to the AAR constituted under section 96 of CGST Act in each State or Union territory.

(v) The expression “Appellate Authority” refers to the Appellate Authority for Advance Ruling constituted under section 99 in each State or Union territory.

(vi) Advance ruling decision can only be in respect of matters or questions specified in section 97(2) or section 100(1) of the Act in relation to the supply of goods and/or services, which is either proposed to be undertaken or is being undertaken by the applicant and cannot travel beyond that. Thus, an application can be made even before the applicant has undertaken an activity of supplying goods and/or services.

(vii) Applicant under the GST law may be a person who is already registered under the GST Act or who wishes to obtain a registration. Therefore, registration at the time of making the application is not necessary. One can make an application to the authority under section 97(1) stating the question on which he seeks advance ruling. The term ‘Person’ has been defined in section 2(84) of the Act. The scope of persons eligible for making applications has been widened as compared to the list of persons as per erstwhile tax regime under Central Excise, Customs and Service Tax.

(viii) Under erstwhile laws, while the advance ruling can be sought on specified question of law or fact, under the GST law, several situations are covered in section 97(2) of the Act. (ix) Under erstwhile laws, advance ruling can be sought by an applicant on an activity of production or manufacture of goods or import or export of goods proposed to be undertaken or a service proposed to be provided by him. However, under the GST laws, advance ruling can also be sought on a present activity of supply of goods and or services being undertaken by the applicant.

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