Section 95: Definitions

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

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

Q: Is Section 95 SGST still in force?

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

Q: What is धारा 95 SGST?

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

Q: What is Dhara 95 SGST?

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

Q: How to cite Section 95 of The State Goods and Services Tax Act, 2017 (Model)?

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

Law on Tips Editorial Board

- In this Chapter, unless the context otherwise requires, -

(a) "advance ruling " means a decision provided by the Appellate Authority [or the National Appellate Authority] [Inserted by Punjab Act No. 3 of 2020, dated 20.2.2020.] to an applicant on matters or on questions specified in sub-section (2) of section 97 or sub-section (1) of section 100 [or of section 101C] [Substituted by Punjab Act No. 3 of 2020, dated 20.2.2020.] 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.] [Added by Punjab Act No. 3 of 2020, dated 20.2.2020.].