Section 103 CGST Act 2017 Applicability of advance ruling.

By | April 19, 2017
Print Friendly, PDF & Email
(Last Updated On: June 28, 2017)

Section 103 CGST Act 2017

[ Section 103 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ]

Section 103 CGST Act 2017 Explains applicability of advance ruling and is covered in Chapter XVII -Advance Ruling

[Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT, 2017 assented by the President of India on 12-4-2017 -An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and the matters connected therewith or incidental thereto. ]

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.


If you have any comments about Section 103 of CGST Act 2017 , share below your thoughts:

Related Book on GST Act

Section 103 CGST Act 2017

Direct Taxes Ready Reckoner
Service Tax Ready Reckoner
Company Law Ready Reckoner
tax deduction at source

4 thoughts on “Section 103 CGST Act 2017 Applicability of advance ruling.

  1. Pingback: CGST Act 2017 of India - Chapter Wise and Section Wise - Tax Heal

  2. Pingback: Railway Station Cleaning and housekeeping services not Exempt from GST : AAR - Tax Heal

  3. Pingback: Railway tracks Works Contract Service taxable at 18% GST: AAR - Tax Heal

  4. Pingback: How to do Valuation of supplies to branches in other states : AAR Clarified - Tax Heal

Leave a Reply

Your email address will not be published. Required fields are marked *