(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.
Section 103 • Assam Goods and Services Tax Act, 2017
103. Applicability advance ruling.
assam-goods-and-services-tax-act-2017-2017-sec-103.json
•
Section 103
{
"act_title": "Assam Goods and Services Tax Act, 2017",
"act_slug": "assam-goods-and-services-tax-act-2017-2017",
"section_label": "Section",
"section": {
"number": "103",
"title": "103. Applicability advance ruling.",
"chapter": null,
"content": "(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;\n(b) on the concerned officer or the jurisdictional officer in respect of the applicant.",
"footnote": "",
"is_definition": false,
"sort_order": 101
},
"prev_section": "102",
"next_section": "104"
}