Constitution of Authority for Advance Ruling.
Section 15
GST
ADVANCE RULING
Union Territory Goods And Services Tax Act, 2017
Constitution of Authority for Advance Ruling.
15. (1) The Central Government shall, by notification, constitute an Authority to be known as the (name of the Union territory), Authority for Advance Ruling:
Provided that the Central Government may, on the recommendations of the Council, notify any Authority located in any State or any other Union territory t
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