Is Advance Ruling authority treated as Adjudicating Authority

The definition of “Adjudicating Authority” as defined in Section 2 (4) of CGST ACT, 2017 excludes Advance Ruling Authority (Both the Authority for Advance Ruling and the Appellate Authority for Advance Ruling).

(ICAI FAQ PUBLICATIONS 06-09-2017 Advance ruling under GST: FAQ NO. 1)

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