|
|||||||||
|
|||||||||
|
|||||||||
|
|||||||||
|
|||||||||
|
|||||||||
|
|
1. Short title, extent and commencement. (1) These rules may be called the Service Tax (Advance Ruling) Rules, 2003.
(2) They extend to the whole of India, except the State of Jammu and Kashmir.
(3) They shall come into force on the date of their publication in the Official Gazette.
|
 |
||
|
||
|