Section 103 Jharkhand GST Act 2017
.Enforced with effect from 1-7-2017.
( Section 103 Jharkhand GST Act 2017 explains Applicability of advance ruling. and is covered in CHAPTER XVII ADVANCE RU LING )
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. |
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.
Jharkhand GST Act 2017
Jharkhand GST Rules 2017
Jharkhand GST Notifications
Jharkhand GST Rates Notification
Related Topic on GST
| Topic | Click Link |
| GST Acts | Central GST Act and States GST Acts |
| GST Rules | GST Rules |
| GST Forms | GST Forms |
| GST Rates | GST Rates |
| GST Notifications | GST Act Notifications |
| GST Circulars | GST Circulars |
| GST Judgments | GST Judgments |
| GST Press Release | GST Press Release |
| GST Books | Best Books on GST in India |
| GST Commentary | Topic wise Commentary on GST Act of India |
| GST You Tube Channel | TaxHeal You Tube Channel |
| GST Online Course | Join GST online Course |
| GST History | GST History and Background Material |