“advance ruling”

The Central Excise Act, 1944 · s. 23A

(b) "advance ruling" means the determination, by the authority of a question of law or fact specified in the application regarding the liability to pay duty in relation to an activity proposed to be undertaken, by the applicant; 4 [(c) "applicant" means—

The Central Goods and Services Tax Act, 2017 · s. 95

(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;

The Income-tax Act, 1961 · s. 245N

(a) "advance ruling" means—