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Section 113 - Draft-Bills-Reports - ADVANCE RULING - Goods and Services Tax - Section 113 - CHAPTER- XXII ADVANCE RULING 113. 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 116 or sub-section (1) of section 118 , as the case may be, in relation to the supply of goods and/or services prop .....

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