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 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; 2637 jkti=] fgekpy izns'k] 23 twu] 2017@2 vk"kk<+] 1939 (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; and (e) “Authority” means the Authority for Advance Ruling, constituted under section