Section 103
Applicability of advance ruling
In force
Section 103. Applicability of advance ruling.
(1) The advance ruling pronounced by the Authority or the Appellate Authority under this Chapter shall be binding only on the applicant who had sought it and on the concerned officer or the jurisdictional officer in respect of the applicant.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-103.html
- Source confidence: Pending verification
Quick facts
- Section
- 103
- Chapter
- XVII
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 0