Definitions
Section 113
Bill
ADVANCE RULING
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
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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