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IGST_Act_2017

Section / Rule Number Content


245N Definitions
245O Authority for Advance Rulings
245-OA Qualifications, terms and conditions of service of Chairman, Vice-Chairman and Member.
245-OB Board for Advance Rulings
245P Vacancies, etc., not to invalidate proceedings
245Q Application for advance ruling
245R Procedure on receipt of application
245RR Appellate authority not to proceed in certain cases
245S Applicability of advance ruling
245T Advance ruling to be void in certain circumstances
245U Powers of the Authority
245V Procedure of Authority
245W Appeal

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