Section 103 – Applicability of advance ruling of CGST ACT, 2017<\/p>\n
103. (1) The advance ruling pronounced by the Authority or the Appellate Authority
\nunder this Chapter shall be binding only\u2014
\n(a) on the applicant who had sought it in respect of any matter referred to in
\nsub-section (2) of section 97 for advance ruling;
\n(b) on the concerned officer or the jurisdictional officer in respect of the applicant.
\n.
\n(2) The advance ruling referred to in sub-section (1) shall be binding unless the law,
\nfacts or circumstances supporting the original advance ruling have changed.<\/p>\n","protected":false},"excerpt":{"rendered":"
Section 103 – Applicability of advance ruling of CGST ACT, 2017 103. (1) The advance ruling pronounced by the Authority or the Appellate Authority under this Chapter shall be binding only\u2014 (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; … Continue reading “Section 103 – Applicability of advance ruling of CGST ACT, 2017”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"_links":{"self":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/333"}],"collection":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/comments?post=333"}],"version-history":[{"count":1,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/333\/revisions"}],"predecessor-version":[{"id":334,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/333\/revisions\/334"}],"wp:attachment":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=333"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=333"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=333"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}