Definitions

In this Chapter, unless the context otherwise requires,-
95(a). advance ruling
In this Chapter, unless the context otherwise requires,-
(a). advance ruling means a decision provided by the Authority or the Appellate Authority [or the National Appellate Authority]¹⁵⁷ to an applicant on matters or on questions specified in subsection (2) of section 97 or sub- section (1) of section 100 [or of section 101C]¹⁵⁸, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant;
95(b). Appellate Authority
In this Chapter, unless the context otherwise requires,-
(b). Appellate Authority means the Appellate Authority for Advance Ruling constituted under section 99;
95(c). applicant
In this Chapter, unless the context otherwise requires,-
(c). applicant means any person registered or desirous of obtaining registration under this Act;
95(d). application
In this Chapter, unless the context otherwise requires,-
(d). application means an application made to the Authority under sub- section (1) of section 97;
95(e). Authority
In this Chapter, unless the context otherwise requires,-
(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.]¹⁵⁹