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[Cites 0, Cited by 0] [Section 104] [Entire Act]

State of Kerala - Subsection

Section 104(1) in Kerala Goods and Services Tax Rules, 2017

(1)An application for obtaining an advance ruling under sub-section (1) of section 97 shall be made on the common portal in FORM GST ARA-01 and shall be accompanied by a fee of five thousand rupees, to be deposited in the manner specified in section 49.