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        Service Tax

        Rule 1 - Short title, extent and commencement

        Service Tax (Advance Ruling) Rules, 2003

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        Service Tax Advance Ruling Rules commence on Gazette publication and apply across India, excluding Jammu and Kashmir. Service Tax (Advance Ruling) Rules, 2003 are cited as the Service Tax (Advance Ruling) Rules, 2003; they extend to the whole of India except the State of Jammu and Kashmir and shall come into force on the date of their publication in the Official Gazette.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Service Tax Advance Ruling Rules commence on Gazette publication and apply across India, excluding Jammu and Kashmir.

                                Service Tax (Advance Ruling) Rules, 2003 are cited as the Service Tax (Advance Ruling) Rules, 2003; they extend to the whole of India except the State of Jammu and Kashmir and shall come into force on the date of their publication in the Official Gazette.


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