In this Chapter, unless the context otherwise requires,––
Definitions.
(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
Section 95 • THE DELHI GOODS AND SERVICES TAX ACT, 2017
Section 95. Definitions
delhi-goods-and-services-tax-act-2017-sec-95.json
•
Section 95
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"number": "95",
"title": "Section 95. Definitions",
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"content": "In this Chapter, unless the context otherwise requires,–– \n \n Definitions. \n (a) “advance ruling” means a decision provided by the Authority or the Appellate \nAuthority to an applicant on matters or on questions specified in sub-section (2) of section \n97 or sub-section (1) of section 100, in relation to the supply of goods or services or both \nbeing undertaken or proposed to be undertaken by the applicant; \n \n \n (b) \"Appellate Authority\" means the Appellate Authority for Advance Ruling constituted \nunder section 99; \n \n \n(c) “applicant” means any person registered or desirous of obtaining registration under \nthis Act; \n \n \n (d) “application” means an application made to the Authority under sub-section (1) of \nsection 97; \n \n \n (e) “Authority” means the Authority for Advance Ruling, constituted under section",
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