Section 103 of Mizoram GST Act 2017 : Applicability of advance ruling
Section 103 of Mizoram GST Act 2017 ( Section 103 of Mizoram 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… Read More »