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of <h1>Finance Bill 2017: Pending Applications Transferred from Former to New Authority for Advance Rulings Upon Presidential Assent</h1> On the date the Finance Bill, 2017 receives presidential assent, all applications and proceedings pending before the former Authority for Advance Rulings (Central Excise, Customs, and Service Tax) will be transferred to the new Authority. The transfer will occur at the stage the application or proceeding was at the time of the assent. This transitional provision was introduced by the Finance Act, 2017.
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