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 1[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) 2[of section 100 or of section 101C], in relation to the supply of goods and or services or both being undertaken proposed to be undertaken by the applicant ;