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 ;

(f) [3][National Appellate Authority” means the National Appellate Authority for Advance Ruling referred to in section 101A].”

[Inserted vide CGST Finance Act 2019 w.e.f date yet to be notified]

Footnotes