Amendment status not verified — confirm the current text below against the official source.
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]209 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]210, in 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. [(f). National Appellate Authority‖ means the National Appellate Authority for Advance Ruling referred to in section 101A.]211