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..... rwise 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 .....

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..... on 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 Ruling, constituted under sec .....

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