Section 14 of the UTGST Act, 2017 - Definitions for Advance Ruling

Section 14, in Chapter VII of the Union Territory Goods and Services Tax Act, 2017, defines five expressions used in the advance ruling framework: advance ruling, Appellate Authority, applicant, application and Authority. These definitions connect the UTGST Act with the advance ruling procedures under the Central Goods and Services Tax Act, 2017 (CGST Act).

Section 14 - Statutory 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.

Meaning and scope of the definitions

Advance ruling - Section 14(a)

An advance ruling is a decision on a question permitted by the CGST Act concerning an applicant's existing or proposed supply. Section 97(2) of the CGST Act specifies eligible questions, including classification of goods or services, applicability of notifications, time and value of supply, admissibility of input tax credit, tax liability, registration requirements, and whether an activity constitutes a supply. The decision is not a general advisory opinion on every GST dispute.

Appellate Authority - Section 14(b)

The Appellate Authority for Advance Ruling is the forum constituted under Section 16 of the UTGST Act. Section 100 of the CGST Act provides for appeals against advance rulings, subject to the applicable procedural requirements and time limits.

Applicant - Section 14(c)

An applicant may be a person already registered under the UTGST Act or a person seeking registration. The definition therefore covers qualifying prospective registrants as well as existing registered persons.

Application - Section 14(d)

An application is the formal request made under Section 97(1) of the CGST Act. It must be made in the prescribed form and manner, with the applicable fee, and concern a question falling within the statutory scope.

Authority - Section 14(e)

The Authority for Advance Ruling is constituted under Section 15 of the UTGST Act. It examines admissible applications and issues rulings under the framework of the CGST Act as applied to UTGST.

How advance rulings work under GST

An eligible applicant identifies a question covered by Section 97(2) of the CGST Act.
The applicant files the prescribed application before the relevant Authority for Advance Ruling.
The Authority considers admissibility, hears the parties as required and issues a ruling in accordance with the applicable provisions.
An eligible aggrieved party may seek appellate review before the Appellate Authority under Section 100 of the CGST Act.

Legal effect: Sections 103 and 104 of the CGST Act address the binding effect and circumstances in which a ruling may be declared void. Advance rulings are not universally binding precedents for all taxpayers. The CGST provisions operate for UTGST subject to the application and adaptations provided by the UTGST Act, including Section 21.

Related provisions and official sources

Refer to the current statutory text, notified procedural rules and relevant jurisdictional arrangements when preparing or appealing an advance ruling application.