Meaning and Necessity of Advance Ruling under GST:
An advance ruling may be defined as a determination of certain matters and question as specified by the law, regarding interpretation of the law specifically in those cases where there is an ambiguity in the law itself and assesse wishes to avoid any type of litigation on the basis of such ambiguity. This also reduce valuable time and cost of the applicant and enhances the overall compliance of the law. By this applicant is in better position to take the right decision at right time.
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