Section 14 of The Union Territory Goods and Services Tax Act, 2017
Definitions.
In this Chapter, unless the context otherwise requires,—
- (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.
Summary
- An advance ruling is an official decision given to a person (the applicant) regarding proposed or ongoing supplies of goods or services.
- The applicant must be someone who is already registered or who wants to get registered under this tax law.
- The Authority for Advance Ruling makes the initial decisions, and it is constituted under Section 15.
- If an applicant needs to appeal an advance ruling, they go to the Appellate Authority, which is constituted under Section 16.
- The questions asked in an advance ruling application must relate to specific sections of the Central Goods and Services Tax Act.
Practical examples
FAQ
1. What exactly is an advance ruling?
It is a decision provided by an Authority to an applicant answering specific tax questions about goods or services they are supplying or plan to supply.
2. Who is allowed to be an applicant for an advance ruling?
Any person who is already registered under this Act or who desires to obtain registration.
3. Which group makes the first advance ruling decision?
The Authority for Advance Ruling, which is set up under Section 15.
Test yourself
Q1.Under Section 14 of The Union Territory Goods and Services Tax Act, 2017, who qualifies as an applicant for an advance ruling?
Q2.Under Section 14 of The Union Territory Goods and Services Tax Act, 2017, an advance ruling provides a decision on matters or questions relating to what?
Q3.Under Section 14 of The Union Territory Goods and Services Tax Act, 2017, the term Authority is defined as the Authority for Advance Ruling. Which specific section of the Act does Section 14 cross reference as the provision under which this Authority is constituted?
Q4.Section 14 of The Union Territory Goods and Services Tax Act, 2017 defines Appellate Authority by cross referencing another provision. According to this cross reference, which section constitutes the Appellate Authority?
Q5.Under Section 14 of The Union Territory Goods and Services Tax Act, 2017, an application for an advance ruling must be made on matters specified in which other tax law?