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<h1>India Defines 'Resident Firm' Eligibility for Advance Rulings on Service Tax: Includes LLPs, Sole Proprietorships, One Person Companies.</h1> The Government of India, through the Ministry of Finance, issued Notification No. 09/2015 on March 1, 2015, specifying 'resident firm' as a class of persons eligible for Advance Ruling under the Finance Act, 1994. The term 'firm' encompasses entities defined in the Indian Partnership Act, 1932, including limited liability partnerships (LLPs) without corporate partners, sole proprietorships, and One Person Companies. The definition of 'resident' aligns with the Income-tax Act, 1961. This notification aims to clarify the eligibility criteria for resident firms seeking Advance Rulings on service tax matters.