Section 95 in Tripura State 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 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" mean the Appellate Authority for Advance Ruling constituted under section 99;(c)"applicant" mean 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.
