Rectification of Advance Ruling

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..... e apparent from the record, if such mistake is noticed by the Authority or, as the case may be, the Appellate Authority on its own accord, or is brought to its notice by the prescribed or the jurisdictional CGST / SGST officer or the applicant within a period of six months from the date of the order: PROVIDED that no rectification which has the effect of enhancing the tax liability or reducing .....

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