Section 14 UTGST - Definitions

According to Section 14 of Union Territory Goods and Service Tax Act, 2017:

In this Chapter, unless the context otherwise requires,—

1. ‘‘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;
   
   
2. ‘‘Appellate Authority’’ means the Appellate Authority for Advance Ruling constituted under section 16;
   
   
3. ‘‘applicant’’ means any person registered or desirous of obtaining registration under this Act;