14 Definitions-UTGST Bill 2017
THE UNION TERRITORY GOODS AND SERVICES TAX BILL, 2017 CHAPTER VII ADVANCE RULING Definitions. 14. In this Chapter, unless the context otherwise 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-section (1)… Read More »