Office location provision fixes the administrative seat for the advance rulings mechanism, centralising its operations. Clause 12 specifies that the office of the Authority for advance rulings on central taxes is to be situated in Delhi, thereby fixing the administrative ... Summary
Office location provision fixes the administrative seat for the advance rulings mechanism, centralising its operations.
Clause 12 specifies that the office of the Authority for advance rulings on central taxes is to be situated in Delhi, thereby fixing the administrative seat for the Authority responsible for issuing advance rulings under the Bill.
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