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.
Related Topic on GST
| Topic | Click Link |
| GST Acts | Central GST Act and States GST Acts |
| GST Rules | GST Rules |
| GST Forms | GST Forms |
| GST Rates | GST Rates |
| GST Notifications | GST Act Notifications |
| GST Circulars | GST Circulars |
| GST Judgments | GST Judgments |
| 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 |