Section 95: Definitions

Q: What does Section 95 of The Central Goods and Services Tax Act, 2017 (CGST) deal with?

Section 95 CGST pertains to "Definitions". It is part of the The Central Goods and Services Tax Act, 2017, a legislation enacted by the Parliament of India. Section 95 of The Central Goods and Services Tax Act, 2017 (CGST) defines definitions. As verified on 19 May 2026.

Q: Is Section 95 CGST still in force?

Yes, Section 95 of the The Central Goods and Services Tax Act, 2017 is currently in force across the Republic of India.

Q: What is धारा 95 CGST?

धारा 95 CGST is the Devanagari Hindi reference for Section 95 of the The Central Goods and Services Tax Act, 2017. Section 95 of The Central Goods and Services Tax Act, 2017 (CGST) defines definitions. As verified on 19 May 2026.

Q: What is Dhara 95 CGST?

Dhara 95 CGST is the Roman Hindi reference for Section 95 of the The Central Goods and Services Tax Act, 2017. "Dhara" means "Section" in Hindi. Section 95 of The Central Goods and Services Tax Act, 2017 (CGST) defines definitions. As verified on 19 May 2026.

Q: How to cite Section 95 of The Central Goods and Services Tax Act, 2017?

Cite as: "Section 95, The Central Goods and Services Tax Act, 2017 (CGST)" in legal briefs. For academic writing, use the BlueBook format: The Central Goods and Services Tax Act, 2017, § 95 (India).

Law on Tips Editorial Board

- 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 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.