Definitions.
Section 14
GST
ADVANCE RULING
Union Territory Goods And Services Tax Act, 2017
CHAPTER VII
ADVANCE RULING
Definitions.
14. 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 of the Central Goods and Services Tax Act, in relation to the supply of go
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