Section 103 Bihar GST Act 2017
[ Section 103 of Bihar GST Act 2017 explains Applicability of advance ruling and is covered in Chapter XVII – Advance Ruling ]
Applicability of advance ruling
103. (1) The advance ruling pronounced by the Authority or the Appellate Authority under this Chapter shall be binding only-
| (a) | on the applicant who had sought it in respect of any matter referred to in sub-section (2) of section 97 for advance ruling; | |
| (b) | on the concerned officer or the jurisdictional officer in respect of the applicant. |
(2) The advance ruling referred to in sub-section (1) shall be binding unless the law, facts or circumstances supporting the original advance ruling have changed.
Read Complete Bihar GST Act 2017
Related Topic on GST
| Topic | Click Link |
| GST Acts | Central GST Act and States GST Acts |
| GST Rules | GST Rules |
| GST Rates | GST Rates |
| GST Notifications | GST Act Notifications |
| GST Circulars | Central Tax Circulars / Orders |
| GST Press Release | GST Press Release |
| GST Books | Best Books on GST in India |
| GST Commentary | Topic wise Commentary on GST Act of India |
| GST You Tube Channel | TaxHeal You Tube Channel |
| GST Online Course | Join GST online Course |
| GST History | GST History and Background Material |