Definitions of Advance Ruling
Section 95, CGST Act
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Section 95 defines the terms for advance rulings – an ‘advance ruling’ is a written decision by the Authority on specified questions about a supply the applicant is undertaking or proposes to undertake.
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The exact words of the law
1,007 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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(a) "advance ruling" means a decision provided by the Authority or the Appellate Authority 1 [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 2 [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 ; 3 [
(f) "National Appellate Authority" means the National Appellate Authority for Advance Ruling referred to in section 101A ]
High Court cases on this section
Judgments in our index that cite this provision. Being listed does not make a case good law — it may have been appealed or distinguished since. Read it before relying on it.
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
date not stated · Inserted
Inserted by s. 104 of the Finance (No. 2) Act, 2019. This amendment shall be effective from a date to be notified.
date not stated · Inserted
Inserted by s. 104 of the Finance (No. 2) Act, 2019. This amendment shall be effective from a date to be notified.
date not stated · Inserted
Inserted by s. 104 of the Finance (No. 2) Act, 2019. This amendment shall be effective from a date to be notified.
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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.
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