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Place of Supply can now be determined in Advance ruling- Analysis of Kerala High Court Judgement

March 18, 2020[2020] 115 350 (Article)
An advance ruling can be filed by an applicant, which provides certainty and transparency to a taxpayer with respect to an issue which may potentially cause a dispute with the tax administration. Section 97(2) of CGST Act 2017 lists down the questions for which advance ruling can be sought.
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