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of <h1>Service Tax Advance Ruling Rules, 2003: Procedures for Applications, Documentation, and Fees Across India (Excluding J&K)</h1> The Service Tax (Advance Ruling) Rules, 2003, established by the Central Government under the Finance Act, 1994, detail the procedures for obtaining advance rulings on service tax matters. These rules apply across India, except Jammu and Kashmir, and took effect upon publication in the Official Gazette. Applications for advance rulings must be submitted in a specified form, signed by authorized individuals, and accompanied by a fee. The rules outline the process for certifying copies of advance rulings and specify the necessary documentation and verification requirements for applicants seeking clarification on service tax issues.
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