Section 103 of Goa GST Act 2017 : Applicability of advance ruling
Section 103 of Goa GST Act 2017 [ Section 103 of Goa 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… Read More »