Section 103 of Sikkim GST Act 2017 : Applicability of advance ruling

By | June 2, 2018
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(Last Updated On: June 3, 2018)

Section 103 of Sikkim GST Act 2017

[ Section 103 of Sikkim GST Act 2017 explains Applicability of advance ruling and is covered in  CHAPTER XVII  ADVANCE RULING]

[ Enforced with effect from 1-7-2017. ]

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.

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.

Sikkim GST Act 2017

Sikkim GST Bill 2017

Sikkim GST Rules 2017

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