Section 103 Assam GST Act 2017 : Applicability of advance ruling

By | July 30, 2017
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(Last Updated On: July 30, 2017)

 Section 103 Assam GST Act 2017

( Section 103 Assam 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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