Section 95. Definitions of Advance Ruling.-
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 2[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;
3[(f) "National Appellate Authority" means
the National Appellate Authority for Advance Ruling referred to in section
101A]