Amendment of section 103.
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....f the Central Goods and Services Tax Act,-- (i) after sub-section (1), the following sub-section shall be inserted, namely:-- "(1A) The Advance Ruling pronounced by the National Appellate ....
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....clause (a) and the registered persons having the same Permanent Account Number issued under the Income-tax Act, 1961 (43 of 1961.)."; (ii) in sub-section (2), after the words, brackets and fi....


TaxTMI
TaxTMI