Amendment status not verified — confirm the current text below against the official source.
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; (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.