Section 103 West Bengal GST Ordinance 2017 Archives - Tax Heal https://www.taxheal.com/tag/section-103-west-bengal-gst-ordinance-2017 Complete Guide for Income Tax and GST in India Thu, 06 Jul 2017 04:50:01 +0000 en-US hourly 1 https://wordpress.org/?v=7.1.2 Section 103 West Bengal GST Ordinance 2017 : Applicability of advance ruling https://www.taxheal.com/section-103-west-bengal-gst-ordinance-2017.html https://www.taxheal.com/section-103-west-bengal-gst-ordinance-2017.html#respond Thu, 06 Jul 2017 04:50:01 +0000 http://taxheal.com/?p=35904 Section 103 West Bengal GST Ordinance 2017 [ Section 103 West Bengal GST Ordinance 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 had sought… Read More »

]]> Section 103 West Bengal GST Ordinance 2017

[ Section 103 West Bengal GST Ordinance 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 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.

 

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