Applicability of advance ruling

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Central Goods and Service Tax Act, 2017

Applicability of advance ruling (Sec. 103)


(1) The advance ruling pronounced by the Authority or the Appellate Authority under this Chapter shall be binding only—

  1. on the applicant who had sought it in respect of any matter referred to in sub-section (2) of section 97 for advance ruling;
  2. 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.

    Notes

    • This section provides that the advance ruling shall be binding only on the applicant and on the concerned officer or the jurisdictional officer in respect of the applicant. This section also provides that the advance ruling shall be binding unless there is a change in law or facts.

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