State Act

THE ODISHA GOODS AND SERVICES TAX ACT, 2017

95. 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, 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.