MGST Act 103अध्याय XVII · Advance Ruling

धारा 103 · Applicability of advance ruling

(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.

(2)

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.

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