Definitions
UTGST s.14, UTGST Act
Straight from CBIC
Official source, not a summary of a summary
Full text included
Read the exact words of the law yourself
Amendment history
See what changed, and when
Free, always
No login, no paywall, no book to buy
In one line
Definitions for the advance-ruling chapter of the UTGST Act – advance ruling, applicant, application and the Authority – read with sections 95 to 106 of the CGST Act.
How this provision is built
The skeleton, clause by clause — useful when a notice cites a specific sub-clause.
The exact words of the law
895 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
Read the full provision+
(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 of the Central Goods and Services Tax Act, 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 16 ;
(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 of the Central Goods and Services Tax Act;
(e) ”Authority” means the Authority for Advance Ruling, constituted under section 15 .
Read this with
A provision rarely works alone. These are the ones it points to.
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
Reading is free. Getting it wrong isn’t.
Does this apply to your case, or not?
Reading the section is one thing. Knowing whether it bites on your facts, and what it costs if it does, is another. Send us the situation – we will tell you straight, and only take it on if we can genuinely help.
6+ years · 2,500+ GST registrations filed · Bhopal, serving all of India