Section 95 of the GST Act

Section 95 of the GST Act: Definitions of Advance Ruling—

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 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 subsection (1) of section 97;

(e) ―Authority‖ means the Authority for Advance Ruling referred to in section 96;