{"id":507,"date":"2017-06-10T11:27:44","date_gmt":"2017-06-10T11:27:44","guid":{"rendered":"http:\/\/www.hostbooks.com\/in\/?p=507"},"modified":"2018-08-08T14:44:41","modified_gmt":"2018-08-08T09:14:41","slug":"section-113-definitions-advance-ruling","status":"publish","type":"post","link":"https:\/\/www.hostbooks.com\/in\/hb\/gst-act\/section-113-definitions-advance-ruling\/","title":{"rendered":"Section 113 : Definitions &#8211; Advance Ruling"},"content":{"rendered":"<p><strong>113. Definitions<\/strong><\/p>\n<p>In this Chapter, unless the context otherwise requires, &#8211;<\/p>\n<p>(a) &#8220;advance ruling&#8221; 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;<br \/>\n(b) &#8220;applicant&#8221; means any person registered or desirous of obtaining registration under the Act.<br \/>\n(c) &#8220;application&#8221; means an application made to the Authority under sub-section (1) of section 116;<br \/>\n(d) &#8220;Authority&#8221; means the Authority for Advance Ruling, constituted under section 114;<br \/>\n(e) &#8220;Appellate Authority&#8221; means the Appellate Authority for Advance Ruling constituted under section 115.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>113. Definitions In this Chapter, unless the context otherwise requires, &#8211; (a) &#8220;advance ruling&#8221; means<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":1,"featured_media":1331,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[32],"tags":[],"yst_prominent_words":[],"_links":{"self":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/507"}],"collection":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/comments?post=507"}],"version-history":[{"count":1,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/507\/revisions"}],"predecessor-version":[{"id":6758,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/507\/revisions\/6758"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/media\/1331"}],"wp:attachment":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/media?parent=507"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/categories?post=507"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/tags?post=507"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/yst_prominent_words?post=507"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}