Section 103 of GST – Applicability of advance ruling

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Section 103 of GST – Applicability of advance ruling

(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.

Check also:

Key Provisions in GST for Manufacturers – Detailed Analysis

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