Definitions

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 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, in relation to the supply of goods and or services or both being undertaken 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) “Appellate Authority” means the Appellate Authority for Advance Ruling constituted under section 99 ; (f) “National Appellate Authority” means the National Appellate Authority for Advance Ruling referred to in section 101A.