{"act":{"id":"arunachal-pradesh-goods-services-tax-act-2017","short_title":"The Arunachal Pradesh Goods and Services Tax Act, 2017","long_title":null,"act_number":"7","act_year":2017,"enact_date":null,"enforcement_date":null,"ministry":null,"department":null,"jurisdiction":"Arunachal Pradesh","unit":"section","section_count":158,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"ocr","scan_url":"https://indiacode.ecourtsindia.com/scan/82dd33ce-ec95-4627-b25e-81195ced72c2.pdf","url":"https://indiacode.ecourtsindia.com/arunachal-pradesh-goods-services-tax-act-2017/"},"unit":"section","section":{"number":"95","heading":null,"text":"In this Chapter, unless the context otherwise requires, -- dedefinitions. (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 96.","html":"<p>In this Chapter, unless the context otherwise requires, -- dedefinitions. (a) &quot;advance ruling&quot;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 <a href=\"/arunachal-pradesh-goods-services-tax-act-2017/section/97/\">97</a> or sub-section (1) of section <a href=\"/arunachal-pradesh-goods-services-tax-act-2017/section/100/\">100</a>, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant; (b) &quot;Appellate Authority&quot; means the Appellate Authority for Advance Ruling constituted under section <a href=\"/arunachal-pradesh-goods-services-tax-act-2017/section/99/\">99</a>; (c) &quot;applicant&quot; means any person registered or desirous of obtaining registration under this Act ; (d) &quot;application&quot;means an application made to the Authority under sub-section (1) of section <a href=\"/arunachal-pradesh-goods-services-tax-act-2017/section/97/\">97</a>; (e) &quot;Authority&quot; means the Authority for Advance Ruling, constituted under section <a href=\"/arunachal-pradesh-goods-services-tax-act-2017/section/96/\">96</a>.</p>","words":120,"text_source":"ocr"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/arunachal-pradesh-goods-services-tax-act-2017/section/95/","note":null,"source_note":"Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/82dd33ce-ec95-4627-b25e-81195ced72c2.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/8a71f9a2-ec7c-4152-85de-af9f63d5d977/content).","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}