Section 103 of CGST Act,2017 Applicability of advance ruling

Section 103 of CGST Act,2017 Applicability of advance ruling Section 103 of CGST Act,2017 from bare act : (1) The advance ruling pronounced by the Authority or the Appellate Authorityunder this Chapter shall be binding only

(a) on the applicant who had sought it in respect of any matter referred to insub-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.

---

Chapter XVII

ADVANCE RULING

Chapter XVII of the CGST Act,2017 covers twelve sections relating to ADVANCE RULINGunder GST. All thesesections from the CGST Act,2017 are available for your ready reference. Section 95 :Definitions Section 96 :Authority for advance ruling Section 97 :Applicationfor advanceruling Section 98 :Procedure on receipt of application Section 99 :Appellate Authority for Advance Ruling Section 100 :Appeal to Appellate Authority Section 101 :Orders of Appellate Authority Section 102 :Rectification of advance ruling Section 103 :Applicability of advance ruling Section 104 :Advance ruling to be void in certain circumstances Section 105 :Powers of Authority and Appellate Authority Section 106 :Procedure of Authority and Appellate Authority

---