Section 95 in Telangana Goods and Services Tax Act, 2017
95. Definitions.
- In this Chapter, unless the context otherwise requires,-(a)"advance ruling" means a decision provided by the Authority or the Appellate Authority [or the National Appellate Authority] [Inserted by Act No. 3 of 2020.] to an applicant on matters or on questions specified in sub-section (2) of section 97 or sub-section (1) of section 100 [or of Section 101-C] [Inserted by Act No. 3 of 2020.], 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 constituted under section 99; [Clauses (b), (c), (d) and (e) substituted by Act 3 of 2019, (w.e.f. 01.07.2017).](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 constituted under section 96.](f)[ "National Appellate Authority" means the National Appellate Authority' for Advance Ruling referred to in Section 101-A.] [Inserted by Act No. 3 of 2020.]
