State Act

THE BIHAR GOODS AND SERVICES TAX ACT, 2017

95. Definitions.- 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]209 to an applicant on matters or on questions specified in subsection (2) of section 97 or sub-section (1) of section 100 [or of section 101C]210, 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 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, constituted under section 96. [(f). National Appellate Authority” means the National Appellate Authority for Advance Ruling referred to in section 101A.]211