(1) Where any amount of tax, interest or penalty is payable by a person to the Government under any of the provisions of this Act or the rules made thereunder and which remains unpaid, the proper officer of central tax, during the course of recovery of said tax arrears, may recover the amount from the said person as if it were an arrear of central tax and credit the amount so recovered to the account of the Government under the appropriate head of Union terrirtory tax.
(2) Where the amount recovered under sub-section (1) is less than the amount due to the Government under this Act and the Central Goods and Services Tax Act, the amount to be credited to the account of the Government shall be in proportion to the amount due as Union territory tax and central tax.
CHAPTER VII ADVANCE RULING
14. 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;
Transfer of input tax credit.
Officers required to assist proper officers.
Tax wrongfully collected and paid to Central Government or Union territory Government.
Recovery of tax.
Definitions.
6 THE GAZETTE OF INDIA EXTRAORDINARY [PART II—
(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.