Amendment status not verified — confirm the current text below against the official source.
In this Chapter, unless the context otherwise requires,-- (a) "advance ruling" mean's 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; (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.