Section 102 of CGST Act, 2017 : Section 102: Rectification Of Advance Ruling
CGST Act, 2017
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Explanation using Example
Imagine a business, 'XYZ Traders', applied for an advance ruling under section 98 of the CGST Act regarding the tax rate applicable to a new product they are planning to launch. The Authority for Advance Rulings (AAR) provided a ruling stating that the product would attract a GST rate of 12%. However, three months after the ruling, it was discovered th...
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