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of <h1>Definitions for Advance Ruling chapter: advance ruling, Appellate Authority, National Appellate Authority, applicant, application, Authority, amendments</h1> This provision defines key terms for the Advance Ruling chapter: 'advance ruling' is a decision by the designated Authority or Appellate bodies on specified questions relating to intended or ongoing supplies of goods or services by an applicant; 'Appellate Authority' and 'National Appellate Authority' denote the appellate bodies for advance rulings; 'applicant' means a person registered or seeking registration under the Act; 'application' means the filing made to the Authority; and 'Authority' refers to the Authority for Advance Ruling. Several definitions were added by later legislative amendment.
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