- 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.