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.