Amendment of section 103.

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..... tion 103 of the Central Goods and Services Tax Act, (i) after sub-section (1), the following sub-section shall be inserted, namely: (1A) The Advance Ruling pronounced by the Nat .....

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..... referred to in clause (a) and the registered persons having the same Permanent Account Number issued under the Income-tax Act, 1961 (43 of 1961.). ; (ii) in sub-section (2), after the words, .....

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