Definitions

95. 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 101 C 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;

1. (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;
2. (d) "application" means an application made to the Authority under sub-section (1) of section 97;
3. (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.]