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Section 95 of CGST Act,2017 Definitions under Advance Ruling

Section 94 of CGST Act,2017 Liability in other cases

Section 93 of CGST Act,2017 Special provisions regarding liability to pay tax, interest or penalty in certain cases

Section 92 of CGST Act,2017 Liability of Court of Wards, etc

Section 91 of CGST Act,2017 Liability of guardians, trustees, etc.
