CGST Section 103 – Applicability of Advance Ruling [Updated 2019]

CGST Section 103 – Applicability of advance ruling

CGST Section 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.

CGST Section 103 (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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