In this Chapter, unless the context otherwise requires,––
- “advance ruling” means a decision provided by the Authority or the 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, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant;
- “Appellate Authority” means the Appellate Authority for Advance Ruling referred to in section 99.
- “applicant” means any person registered or desirous of obtaining registration under this Act;
- “application” means an application made to the Authority under sub-section (1) of section 97;
- “Authority” means the Authority for Advance Ruling referred to in section 96 ;