Section 103 Jharkhand GST Act 2017 : Applicability of advance ruling.

By | September 11, 2017
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(Last Updated On: September 11, 2017)

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

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