Definitions.

95. Definitions. - In this Chapter, unless the context otherwise requires, –– (a) ―advance ruling‖ means a decision provided by the Authority or the Appellate Authority 1[or the National Appellate Authority]1to an applicant on matters or on questions specified in sub -section (2) of section 97 or sub-section (1) of section 100, 1[or of section 101C]1in 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 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. 1[(f) ―National Appellate Authority‖ means the National Appellate Authority for Advance Ruling referred to in section 101A.]1.