Section 95 in The Haryana 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 Haryana Act No. 37 of 2019, dated 25.11.2019.] to an applicant on matters or on questions specified in sub-section (2) of section 97 or sub-section (1) of section 100 [of the Act or of section 101C of the Central Goods and Services Tax Act, 2017 (Central Act 12 of 2017)] [Inserted by Haryana Act No. 37 of 2019, dated 25.11.2019.], 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;(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 101A.] [Inserted by Haryana Act No. 37 of 2019, dated 25.11.2019.]
