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Analysis of recent Advance Rulings under GST

August 4, 2018[2018] 96 72 (Article)
An advance ruling under the GST Act helps an applicant in planning his activities which are liable for payment of GST, well in advance; and also brings certainty in determining the tax liability. An advance ruling is a written interpretation of tax laws, which is issued by the tax authorities to business entities, who request for clarification on certain tax matters/provisions.
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