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THE MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017
CHAPTER XVII - ADVANCE RULING

95(a). "advance ruling"

In this Chapter, unless the context otherwise requires,-

(a). "advance ruling" means a decision provided by the Authority or the Appellate Authority or the National 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 or of section 101C of the Central Goods and Services Tax Act, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant ;