Chapter XVII - Advance ruling
Section 95
Section 95: Definitions for advance ruling
Section 95 defines advance ruling, applicant, application and the authorities used in the CGST advance-ruling chapter.
On this page
Need advice on Section 95?
This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
In this Chapter, unless the context otherwise requires,–– (a) “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; (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; (f) “National Appellate Authority” means the National Appellate Authority for Advance Ruling referred to in section 101A.
Introduction
The chapter applies to a person registered or seeking registration who asks about supplies undertaken or proposed.
Key takeaways
Advance ruling
A ruling answers a permitted question concerning the applicant’s existing or proposed supply.
Applicant
A person registered or desirous of obtaining registration can apply.
Authority terms
The section identifies the Authority, Appellate Authority and national appeal authority by cross-reference. Under section 101A(1A), the notified GSTAT Principal Bench can hear section 101B appeals pending constitution of a separate national body.
Advance ruling
A ruling answers a permitted question concerning the applicant’s existing or proposed supply.
Applicant
A person registered or desirous of obtaining registration can apply.
Authority terms
The section identifies the Authority, Appellate Authority and national appeal authority by cross-reference. Under section 101A(1A), the notified GSTAT Principal Bench can hear section 101B appeals pending constitution of a separate national body.
Practical checklist
Do
- Check applicant registration status or intention.
- Frame a supply-specific question within section 97(2).
- Verify the appropriate operational authority.
Avoid
- Assume the national route covers an ordinary advance-ruling dispute without the conflicting-rulings test in section 101B.
Frequently asked questions
Can an unregistered prospective business be an applicant?
Yes, the definition includes a person desirous of obtaining registration.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026