Section 94 – Draft-Bills-Reports – ADVANCE RULING – MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016 – Section 94 – CHAPTER- XIX ADVANCE RULING 94. 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 97 or sub-section (1) of section 99, as the case may be, in re
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