Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 95, verbatim (show)
*Section 95. Definitions of Advance Ruling.-
In this Chapter, unless the context otherwise requires,-
(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] *Enforced w.e.f. 1st July, 2017.
1. Inserted by s. 104 of the Finance (No. 2) Act, 2019. This amendment shall be effective from a date to be notified.
2. Inserted by s. 104 of the Finance (No. 2) Act, 2019. This amendment shall be effective from a date to be notified.
3. Inserted by s. 104 of the Finance (No. 2) Act, 2019. This amendment shall be effective from a date to be notified.
95(a)advance ruling
"advance ruling" means a decision provided by the Authority or the Appellate Authority 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 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;Section 95(a)
The decision concerns the specified questions under section 97(2) or section 100(1) about supplies the applicant undertakes or proposes to undertake. The additions naming the National Appellate Authority and section 101C remain pending under footnotes 1 and 2.
Questions to answer on the file4 questions
95(b)Appellate Authority
"Appellate Authority" means the Appellate Authority for Advance Ruling referred to in section 99;Section 95(b)
The term identifies the Appellate Authority for Advance Ruling referred to in section 99.
Questions to answer on the file1 question
95(c)applicant
"applicant" means any person registered or desirous of obtaining registration under this Act;Section 95(c)
The person may already be registered or desire registration under the Act. The law does not settle what evidences that desire.
Questions to answer on the file2 questions
95(d)application
" application" means an application made to the Authority under sub-section (1) of section 97;Section 95(d)
The application must be made to the Authority under section 97(1).
Questions to answer on the file2 questions
95(e)Authority
"Authority" means the Authority for Advance Ruling referred to in section 96;Section 95(e)
The term identifies the Authority for Advance Ruling referred to in section 96.
Questions to answer on the file1 question
95(f)National Appellate Authority
"National Appellate Authority" means the National Appellate Authority for Advance Ruling referred to in section 101ASection 95(f)
The inserted definition refers to the National Appellate Authority for Advance Ruling under section 101A. Footnote 3 marks this definition as not in force pending a notified date.
Questions to answer on the file2 questions
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Scope the section as a whole
Questions to answer on the file1 question
The opening words the words "unless the context otherwise requires"
Questions to answer on the file2 questions
Frequently asked questions
When can the Chapter’s context change a definition?
The law does not settle when context requires a meaning different from the assigned definition. The opening qualification applies throughout these definitions.
Section 95, opening words
Amendment history
The CBIC text carries 4 footnotes. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change | Instrument | Effective from |
|---|---|---|---|
| 1 | Inserted the words "or the National Appellate Authority" in clause (a) | s. 104 of the Finance (No. 2) Act, 2019[2] | "This amendment shall be effective from a date to be notified" — not in force |
| 2 | Inserted the words "or of section 101C" in clause (a) | s. 104 of the Finance (No. 2) Act, 2019[2] | "This amendment shall be effective from a date to be notified" — not in force |
| 3 | Inserted clause (f), defining "National Appellate Authority" | s. 104 of the Finance (No. 2) Act, 2019[2] | "This amendment shall be effective from a date to be notified" — not in force |
| Enforcement note for the section as a whole | — | w.e.f. 1st July, 2017 |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 97 | 95(a) defined by Section 97 sub-section (2) | 95(a) "on matters or on questions specified in sub-section (2) of section 97" |
| Section 100 | 95(a) defined by Section 100 sub-section (1) | 95(a) "or sub-section (1) of section 100" |
| Section 99 | 95(b) defined by Section 99 | 95(b) "means the Appellate Authority for Advance Ruling referred to in section 99" |
| Section 97 | 95(d) defined by Section 97 sub-section (1) | 95(d) "means an application made to the Authority under sub-section (1) of section 97" |
| Section 96 | 95(e) defined by Section 96 | 95(e) "means the Authority for Advance Ruling referred to in section 96" |
| Section 101A | 95(f) defined by Section 101A | 95(f) "means the National Appellate Authority for Advance Ruling referred to in section 101A" |
Circulars and notifications
No circular or notification in the CBIC repository is recorded as citing this section.
Unsettled questions
The words of section 95 do not answer these questions. Where one decides a matter on the file, the answer depends on the position taken on it.
- What evidences that a person is "desirous of obtaining registration under this Act"? Clause (c) admits such a person as an applicant and supplies no test for the intention.
- When does the context in which an expression is used require a meaning other than the one the Act assigns to it?
See also
- Section 97 of the CGST Act, 2017: application for advance ruling
- Section 100 of the CGST Act, 2017: appeal to Appellate Authority
- Section 99 of the CGST Act, 2017: appellate Authority for Advance Ruling
- Section 101A of the CGST Act, 2017: constitution of National Appellate Authority for Advance Ruling
- Section 101C of the CGST Act, 2017: order of National Appellate Authority
References
- Central Board of Indirect Taxes and Customs. "Section 95. Definitions". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 4. Retrieved 17 September 2026.
- The Finance (No. 2) Act, 2019. Cited in CBIC footnotes 1, 2 and 3.
External links
- CGST Act, 2017, Section 95 on the CBIC tax information portal