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]
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.