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Section 94 - Draft-Bills-Reports - ADVANCE RULING - Goods and Services Tax - Section 94 - CHAPTER- XIX ADVANCE RULING 94. In this Chapter, unless the context otherwise requires, - (a) advance ruling means a written decision provided by the Authority or, as the case may be, 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 99, as the case may be, in relation to the supply of goods and/or services proposed to .....

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