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.
Related Topic on GST
|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|