Rectification of advance ruling permits amendment for errors apparent on record within prescribed period, hearing required if tax liability increases.

The Authority or Appellate Authority may amend any order under the advance ruling provisions to rectify an error apparent on the face of the record, if noticed on its own motion or brought to its notice by authorised parties, within six months of the order; proposed rectifications that would enhance tax liability or reduce admissible input tax credit require that the applicant or appellant be given an opportunity of being heard.

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