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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 Author .....

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osed to be undertaken or being undertaken by the applicant; (b) applicant means any person registered or desirous of obtaining registration under the Act. (c) application means an application made to the Authority under sub-section (1) of section 116 .....

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