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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.
<span style="margin-left:15px;"></span>In this Chapter, unless the context otherwise requires,-<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(<i>a</i>) "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 (<i>2</i>) of section 97 or sub-section (<i>1</i>) of section 100, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant;<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><i>(b)</i> "Appellate Authority" means the Appellate Authority for Advance Ruling constituted under section 99;<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(<i>c</i>) "applicant" means any person registered or desirous of obtaining registration under this Act;<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(<i>d</i>) "application" means an application made to the Authority under sub-section (<i>1</i>) of section 97;<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(<i>e</i>) "Authority" means the Authority for Advance Ruling, constituted under section 96. <br>