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Section 14 of the UTGST Act, 2017

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GST›UTGST Act, 2017

Section 14 defines the advance-ruling terms used in this Chapter, unless the context otherwise requires. Decisions concern the applicant’s current or proposed supplies and the questions specified in the named CGST provisions. The Authority and Appellate Authority are constituted under the UTGST Act, while applications follow the specified CGST provision. Applicants include persons seeking registration.^[1]

Quick facts

Section 14, UTGST Act, 2017

Definitions

Provision
Act	Union Territory Goods and Services Tax Act, 2017
Section title	Definitions
Clauses	14(a), 14(b), 14(c), 14(d), 14(e)
Related provisions
Sections	15, 16
Other	Section 97 of the CGST Act, 2017, Section 100 of the CGST Act, 2017
Structure 14(a)Advance ruling 14(b)Appellate Authority 14(e)Authority 14(c)Applicant 14(d)Application
Source
Law text	CBIC tax information portal, served on 17 September 2026^[1]

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 14, verbatim (show)

Section 14. 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.

14(a)advance ruling

''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;Section 14(a)

The Authority or Appellate Authority provides the decision to an applicant on questions specified in CGST section 97(2) or section 100(1). It must relate to supplies the applicant undertakes or proposes to undertake.

Questions to answer on the file6 questions

Which body provided the decision: Authority, Appellate Authority or another body?
Was the decision provided to an applicant?
Does the decision concern a matter or question specified in CGST97(2) or100(1)?
Does the decision relate to the supply?
Is that supply undertaken or proposed by this applicant?
Does the context require another meaning?

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14(b)Appellate Authority

''Appellate Authority'' means the Appellate Authority for Advance Ruling constituted under section 16;Section 14(b)

The term identifies the Appellate Authority for Advance Ruling constituted under section 16.

Questions to answer on the file2 questions

Was this candidate body constituted under UTGST section 16?
Does the context require another meaning?

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14(c)applicant

''applicant'' means any person registered or desirous of obtaining registration under this Act;Section 14(c)

The person is registered or desires registration under this Act. The law does not settle what evidence establishes that desire.

Questions to answer on the file5 questions

Is this party registered under incorporated CGST section 25?
Does this party hold a Unique Identity Number?
Does the evidenced intention establish that this person is desirous of obtaining registration under this Act?
What evidence of the unregistered person’s desire to register is recorded as context for the human assessment, without prescribing an evidence form: application made, other registration step, statement only or nothing?
Does the context require another meaning?

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14(d)application

''application'' means an application made to the Authority under sub-section (1) of section 97 of the Central Goods and Services Tax Act;Section 14(d)

The application must be made to the Authority under CGST section 97(1).

Questions to answer on the file3 questions

Was the application made to the Authority?
Was it made under CGST97(1)?
Does the context require another meaning?

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14(e)Authority

''Authority'' means the Authority for Advance Ruling, constituted under section 15.Section 14(e)

The term identifies the Authority for Advance Ruling constituted under section 15.

Questions to answer on the file2 questions

Was this candidate body constituted under UTGST section 15?
Does the context require another meaning?

Ticks stay in this browser only.

Frequently asked questions

When can the Chapter’s context change a definition?

The law does not settle when context requires a different meaning. The opening qualification applies to the defined expressions in this Chapter.

Section 14, opening words

Provisions connected to Section 14
Provision	Connection	Words that tie them
Section 15	this provision defined by Section 15	14(e) "constituted under section 15"
Section 16	this provision defined by Section 16	14(b) "constituted under section 16"
Section 97 of the CGST Act, 2017	this provision requires Section 97 of the CGST Act, 2017	14(a),(d) "section 97"
Section 100 of the CGST Act, 2017	this provision requires Section 100 of the CGST Act, 2017	14(a) "section 100"

Circulars and notifications

No circular or notification in the CBIC repository is recorded as citing this section.

Unsettled questions

The words of section 14 do not answer these questions. Where one decides a matter on the file, the answer depends on the position taken on it.

When does the context in which an expression is used require a meaning other than the one the applicable GST Act or Rules definition assigns to it?
When does the context in which an expression is used require a meaning other than the one the applicable GST Act or Rules definition assigns to it?
When does the context in which an expression is used require a meaning other than the one the applicable GST Act or Rules definition assigns to it?
What evidences that a person is "desirous of obtaining registration under this Act" for the purposes of clause (c) of section 95: an application for registration already made, some other step taken towards registration, or the person's own statement of intention? The same evidence-of-intention question applies to UTGST section 14(c), with registration under the identified receiving Act expressly bound.
When does the context in which an expression is used require a meaning other than the one the applicable GST Act or Rules definition assigns to it?
When does the context in which an expression is used require a meaning other than the one the applicable GST Act or Rules definition assigns to it?

See also

Section 16 of the UTGST Act, 2017: constitution of Appellate Authority for Advance Ruling
Section 97 of the CGST Act, 2017: application for advance ruling
Section 100 of the CGST Act, 2017: appeal to Appellate Authority

References

Central Board of Indirect Taxes and Customs. "Section 14. Definitions". Union Territory Goods and Services Tax Act, 2017, CBIC tax information portal. Retrieved 17 September 2026.

External links

UTGST Act, 2017, Section 14 on the CBIC tax information portal