GST Definitions

In this Chapter, unless the context otherwise requires, – (a) “advance ruling” means a written decision provided by the Authority or, as the case may be, the Appellate Authority to an applicant on matters or on questions specified in sub-section (2) of section 116 or sub-section (1) of section 118 , as the case may be, in relation to the supply of goods and/or services proposed to be undertaken or being undertaken by the applicant; (b) “applicant” means any person registered or desirous of obtaining registration under the Act. (c) “application” means an application made to the Authority under sub-section (1) of section 116; (d) “Authority” means the Authority for Advance Ruling, constituted under section 114; (e) “Appellate Authority” means the Appellate Authority for Advance Ruling constituted under section 115.