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The Central Goods and Services Tax Act, 2017
CHAPTER XVII - ADVANCE RULING

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.