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In this Chapter, unless the context otherwise requires,- 95(a). "advance ruling" In this Chapter, unless the context otherwise requires,- (a). "advance ruling" means a decision provided by the Authority or the Appellate Authority or the National Appellate Authority214 to an applicant on matters or on questions specified in subsection (2) of section 97 or sub-section (1) of section 100 or of section 101C215, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant; 95(b). "Appellate Authority" In this Chapter, unless the context otherwise requires,- (b). "Appellate Authority" means the Appellate Authority for Advance Ruling constituted under section 99; 95(c). "applicant" In this Chapter, unless the context otherwise requires,- (c). "applicant" means any person registered or desirous of obtaining registration under this Act; 95(d). "application" In this Chapter, unless the context otherwise requires,- (d). "application" means an application made to the Authority under sub-section (1) of section 97; 95(e). "Authority" In this Chapter, unless the context otherwise requires,- (e). "Authority" means the Authority for Advance Ruling, constituted under section 96. [(f). National Appellate Authority‖ means the National Appellate Authority for Advance Ruling referred to in section 101A.]216