Applicability of advance ruling, Section 103 of CGST Act, 2017
The below post explains about Applicability of advance ruling under section 103 of CGST Act,2017.
Section 103 of CGST Act, 2017 explains Applicability of advance ruling as below: (The amendments if any will also be updated here soon).
The extract of Section 103 of CGST Act,2017 quoted below:
103 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.
The above information clarifies about Applicability of advance ruling under section 103 of CGST Act,2017.
If you have any comments about Section 103 of CGST Act, 2017 explaining Applicability of advance ruling, share below your thoughts:
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