MGST Act 103Chapter XVII · Advance Ruling
Section 103 · Applicability of advance ruling
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(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.Your private note on this section
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