Section 95. Definitions

CHAPTER XVII ADVANCE RULING 95. Definitions. --In this Chapter, unless the context otherwise requires,-- (a) "advance ruling" means a decision provided by the Authority or the Appellate Authority[1] [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) of section 100[1] [or of section 101C], 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 referred to in 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 referred to in section 96; [1] [(f) "National Appellate Authority" means the National Appellate Authority for Advance Ruling referred to in section 101A.]