Section 103 of Sikkim GST Act 2017 : Applicability of advance ruling

By | June 2, 2018
Print Friendly, PDF & Email
(Last Updated On: June 3, 2018)

Section 103 of Sikkim GST Act 2017

[ Section 103 of Sikkim GST Act 2017 explains Applicability of advance ruling and is covered in  CHAPTER XVII  ADVANCE RULING]

[ Enforced with effect from 1-7-2017. ]

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.


Sikkim GST Act 2017

Sikkim GST Bill 2017

Sikkim GST Rules 2017

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

Leave a Reply

Your email address will not be published.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