Section 103 of Sikkim GST Act 2017 : Applicability of advance ruling
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)… Read More »