Section Section 14
Definitions: In this Chapter, unless the context otherwise requires, "advance rul
14. Definitions: In this Chapter, unless the context otherwise requires, "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 0r sub-section (1) of section 100 of the Central Goods and Services Tax Act; 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 16; applicant' means any person registered or desirous of obtaining registration under this Act; application means an application made to the Authority under sub-section (1) of section 97 of the Central Goods and Services Tax Act; Authority" means the Authority for Advance Ruling, constituted under section 15.
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