Section 95 of CGST Act provide for the definitions related to advanced ruling in GST.
“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; (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 ; (b) “Appellate Authority” means the Appellate Authority for Advance Ruling referred to in section 99.” (f) “National Appellate Authority” means the National Appellate Authority for Advance
Ruling referred to in section 101A].
