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The Central 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 to an applicant on matters or on questions specified in subsection (2) of section 97 or sub-section (1) of section 100, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant;