Section 14 – Acts – ADVANCE RULING – UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 – Section 14 – 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 goods or service
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