Definitions.
Section 95
GST – States
ADVANCE RULING
Bihar Goods and Services Tax Act, 2017
CHAPTER XVII
\nADVANCE RULING
\n95. Definitions.-
\nIn this Chapter, unless the context otherwise requires,
\n (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, in relation to the supply of goods or services or both being undertaken o<\/p>\n
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