Section 103 West Bengal GST Ordinance 2017
[ Section 103 West Bengal GST Ordinance 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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