# The Arunachal Pradesh Goods and Services Tax Act, 2017, Section 95

- Act: The Arunachal Pradesh Goods and Services Tax Act, 2017 (Act 7 of 2017)
- Source URL: https://indiacode.ecourtsindia.com/arunachal-pradesh-goods-services-tax-act-2017/section/95/

## 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.

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