[1] Chapter VB (containing sections 28E to 28M) inserted (w.e.f. 11-5-1999) by section 103 of the Finance Act, 1999 (27 of 1999).

[2] Omitted by section 64 of the Finance Act, 2018(13 of 2018). Before omission clause (a) of section 28E stood as under:

(a) "activity" means import or export and includes any new business of import or export proposed to be undertaken by the existing importer or exporter, as the case may be; as substituted by section 68 of Act 17 of 2013, for clause (a) (w.e.f. 10-5-2013). Clause (a), before substitution, stood as under:
'(a) "activity" means import or export:

[3] Substituted by FA,2018 (13 of 2018), section 64 (w.e.f. 29.03.2018). Clause (b), before substitution by Act 13 of 2018, stood as under:

(b) "advance ruling" means the determination, by the Authority, of a question of law or fact specified in the application regarding the liability to pay duty in relation to an activity which is proposed to be undertaken, by the applicant;"

[4] Omitted (w.e.f. 4-4-2021) s. 5 (a) of The Tribunals Reforms (Rationalization and Conditions of Service) Ordinance, 2021 (2 of 2021)

[5] Substituted by FA,2018 (13 of 2018), section 64 (w.e.f. 29.03.2018). Earlier clause (c) as substituted by section 65(a) of Act 18 of 2005, (w.e.f. 13-5.2005) stood as under:

(c) "applicant" means - (i) (a) a non-resident setting up a joint venture in India in collaboration with a non-resident or resident; or

(b) a resident setting up a joint venture in India in collaboration with a non-resident; or
(c) a wholly owned subsidiary Indian company, of which the holding company is a foreign company,
who or which, as the case may be, proposes to undertake any business activity in India;
(ii) a joint venture in India; or

(iii) a resident falling within any such class or category of persons, as the Central Government may, by notification in the Official Gazette, specify in this behalf, and which or who, as the case may be, makes application for advance ruling under sub-section (1) of section 28H;
Explanation. - For the purposes of this clause, “joint venture in India" means a contractual arrangement whereby two or more persons undertake an economic activity which is subject to joint control and one or more of the participants or partners or equity holders is a non-resident having substantial interest in such arrangement.'
Prior to this, clause (c) was substituted by Act 32 of 2003, section 110(a) (w.e.f. 14-5-2003). Clause (c), before substitution by Act 18 of 2005, stood as under:'

(c) "applicant" means-

(i) a non-resident setting up a joint venture in India in collaboration with a non-resident or a resident; or
(ii) a resident setting up a joint venture in India in collaboration with a non-resident; or
(iii) a wholly owned subsidiary Indian company, of which the holding company is a foreign company ,
who proposes to undertake any business activity in India and makes application for advance ruling under sub-section (1) of section 28H:'

[6] Omitted by s. 90 of FA,2022 (6 of 2022).

[7] Substituted by FA,2018 (13 of 2018), section 64(w.e.f. 29.03.2018). Earlier clause (e) stood as under:

(e) "Authority" means the Authority for Advance Rulings constituted under section 245-O of the Income-tax Act, 1961

as substituted by section 93 of the Finance Act, 2017, for clause (e). Earlier clause
(e) was amended by Act 18 of 2005, sec. 65(b) (w.e.f. 13-5-2005). Clause (e), before substitution, stood as under:
'(e) "Authority" means the Authority for Advance Ruling (Central Excise, Customs and Service Tax) constituted under section 28F:'.

[8] Omitted (w.e.f. 4-4-2021) s. 5 (a) of The Tribunals Reforms (Rationalization and Conditions of Service) Ordinance, 2021 (2 of 2021)

[9] Omitted by s. 90 of FA,2022 (6 of 2022).