Bill Walton Womens Jersey  Section 103 of GST – Applicability of advance ruling

Section 103 of GST – Applicability of advance ruling

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http://thecoachy.com/special-occasions-at-the-coach-house/christmas-party-nights-menu/ Section 103 of GST

(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.

2019-06-11T20:07:23+05:30GST Act|
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