TMI BlogDefinitions.X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 sub-section (2) of section 97 or sub-s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (d) ''application'' means an application made to the Authority under sub-section (1) of section 97 of the Central Goods and Services Tax Act; (e) ''Authority'' means the Authority for Advance Rulin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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