95.Definitions.

95. 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.