Section 95 in Karnataka 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" 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.
