law: The Central Goods and Services Tax Act, 2017
  Chapter XVII
  Advance Ruling
  95. Definitions.-
  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 1[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.
  1[(f) "National Appellate Authority" means the National Appellate Authority for Advance Ruling referred to in section 101A.]
  1. Ins. by Act 23 of 2019, s. 104 (w.e.f. 1-1-2020).