Chapter VII - Advance ruling
Section 14
Section 14: Advance-ruling definitions
Section 14 defines the UTGST advance-ruling system and links the questions and application procedure to CGST Sections 97 and 100.
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This article is for general information. Refer to the Union Territory Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
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 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;
(b) “Appellate Authority” means the Appellate Authority for Advance Ruling constituted under section 16;
(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 of the Central Goods and Services Tax Act;
(e) “Authority” means the Authority for Advance Ruling, constituted under section 15.
Key takeaways
What ruling covers
An advance ruling concerns specified questions relating to a supply undertaken or proposed by the applicant.
Who may apply
An applicant can be a person registered or desirous of registration under the UTGST Act.
Authorities
The definitions distinguish the first-instance Authority under Section 15 from the Appellate Authority under Section 16.
What ruling covers
An advance ruling concerns specified questions relating to a supply undertaken or proposed by the applicant.
Who may apply
An applicant can be a person registered or desirous of registration under the UTGST Act.
Authorities
The definitions distinguish the first-instance Authority under Section 15 from the Appellate Authority under Section 16.
Practical checklist
Do
- Frame the question within the CGST Section 97(2) or Section 100(1) topics.
- Describe the actual or proposed supply and applicant status accurately.
- Identify the currently notified UT authority and procedure before filing.
Frequently asked questions
Must a prospective registrant already hold a UTGST registration to seek a ruling?
Section 14(c) includes a person desirous of obtaining registration in its definition of applicant.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026