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Amended upto (Year) ⇨  
CGST ACT
[Amended upto 2025]

CHAPTER XVII  -  ADVANCE RULING

TaxGPT

Summarize Section 95 by TaxGPT in
  AA   |   Print

Section 95 - Definitions.

95. In this Chapter, unless the context otherwise requires,–– (a) “advance ruling” means a decision provided by the Authority or the Appellate Authority 1[or the National 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 2[or of section 101C], in relation to the supply of good


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