Section 43 : Tax Return Preparers – Returns
June 10, 2017
Section 47 : Transfer of input tax credit – Transfer Of Input Tax Credit
June 10, 2017

Section 113 : Definitions – Advance Ruling


113. Definitions

In this Chapter, unless the context otherwise requires, –

(a) “advance ruling” means a written decision provided by the Authority or, as the case may be, the Appellate Authority to an applicant on matters or on questions specified in sub-section (2) of section 116 or sub-section (1) of section 118 , as the case may be, in relation to the supply of goods and/or services proposed to be undertaken or being undertaken by the applicant;
(b) “applicant” means any person registered or desirous of obtaining registration under the Act.
(c) “application” means an application made to the Authority under sub-section (1) of section 116;
(d) “Authority” means the Authority for Advance Ruling, constituted under section 114;
(e) “Appellate Authority” means the Appellate Authority for Advance Ruling constituted under section 115.

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