Amendment status not verified — confirm the current text below against the official source.
In this Chapter, unless the context otherwise requires,–– Definitions. (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; (c) "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.