Section 103 Gujarat GST Act 2017 : Applicability of advance ruling

By | August 16, 2017
(Last Updated On: August 16, 2017)

Section 103 Gujarat GST Act 2017

( Section 103 Gujarat GST Act 2017 explains Applicability of advance ruling  and is covered in CHAPTER XVII ADVANCE RULING   )

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.


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