Definitions

Section 113 – Draft-Bills-Reports – ADVANCE RULING – MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016] – Section 113 – CHAPTER- XXII ADVANCE RULING 113. 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 116 or sub-section (1) of sectio

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