Section 95 - Definitions
Chapter XVII - Advance Ruling
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Finin2min Summary - Section in 2 Minutes
Defines advance ruling, applicant and relevant authorities for Chapter XVII. Ruling is tied to questions specified in section 97 and applicant facts.
Exact operative text
95. Definitions.-In this Chapter, unless the context otherwise requires,-
(a) “advance ruling” means a decision provided by the Authority or the Appellate Authority 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 or of section 101C, 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 referred to in 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 referred to in section 96;
(f) “National Appellate Authority” means the National Appellate Authority for Advance Ruling referred to in
section 101A.
Paragraph-wise decode
Defines advance ruling, applicant and relevant authorities for Chapter XVII. Ruling is tied to questions specified in section 97 and applicant facts.
Section-Rule-Form-Notification bridge
No direct Rule certified in Phase 1. Check notifications, circulars, forms and corresponding State law.
The mapping is a legal concordance, not a round-robin related-link list. It is limited to instruments certified in this phase.
Practical example
A proposed service model is framed as a classification and liability question before launch.
Professional alert
Do not treat an advance ruling as a general legal opinion for unrelated persons.
Implementation checklist
- Fix the transaction, taxable period and jurisdiction.
- Read every subsection, proviso, explanation and omission marker.
- Open the mapped Rule, form, notification and circular.
- Test State/UT variation and portal version.
- Preserve evidence, approvals, working papers and acknowledgements.
- Record the conclusion, assumptions, source date and reviewer.
Evidence and retention checklist
- Contract, purchase order, invoice or underlying transaction document.
- Registration, return, ledger, challan and portal acknowledgement.
- Official Act/Rule/notification version used and effective date.
- Internal tax position paper, computation and management approval.
- Correspondence, notices, replies, orders and appeal papers where applicable.
Practical Q&A
- What does section 95 regulate?
- It regulates definitions. Read the exact text, conditions, exceptions and transaction date together.
- Which subordinate law should be checked?
- No direct CGST Rule has been certified in this phase. Notifications, circulars, forms and the corresponding SGST/UTGST layer may also apply.
- What evidence should be retained?
- Preserve the contract or transaction record, invoice or form, portal acknowledgement, payment/ledger evidence, correspondence, legal working and the official source version used.
- Can portal behaviour override the statute?
- No. Portal functionality is operational evidence; legal entitlement and liability remain controlled by the Act, Rules, notifications and binding decisions.