Section 103 of GST – Applicability of advance ruling

 Detailed Analysis of GST Section 103 of GST Act 2017. We Provide Complete Details for All GST Section’s and In this article you may find all details for GST Section 103.Check Section Wise Analysis of GST Act 2017, Chapter Wise Analysis of GST All Sections. in this article you may find complete details regarding Section 103 of GST Act 2017 – Applicability of advance ruling, gst all sections and definitionsNow Check more details from below…..

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|