(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 (I) of section 97;
(e) "Authority" means the Authority for Advance Ruling, constituted under section 96.
Section 95 • Assam Goods and Services Tax Act, 2017
95. Definitions.
assam-goods-and-services-tax-act-2017-2017-sec-95.json
•
Section 95
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"number": "95",
"title": "95. Definitions.",
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"content": "(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;\n(b) \"Appellate Authority\" means the Appellate Authority for Advance Ruling constituted under section 99;\n(c) \"applicant\" means any person registered or desirous of obtaining registration under this Act;\n(d) \"application\" means an application made to the Authority under sub-section (I) of section 97;\n(e) \"Authority\" means the Authority for Advance Ruling, constituted under section 96.",
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