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<h1>Amendments to Section 95 of CGST Act: Expanding 'Advance Ruling' Definition, Introducing National Appellate Authority per Clause 103</h1> Clause 103 of the Finance (No. 2) Bill, 2019 proposes amendments to section 95 of the Central Goods and Services Tax Act. It aims to expand the definition of 'advance ruling' by including 'the National Appellate Authority for Advance Ruling' and amends clause (a) to incorporate references to section 101C. Additionally, it introduces clause (f) to define the 'National Appellate Authority' as the entity referred to in section 101A.