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 subsection (1) shall be binding
unless the law, facts or circumstances supporting the original
advance ruling have changed.
Advance ruling to be void in certain circumstances.-
Section 103 • THE ASSAM GOODS AND SERVICES TAX ACT, 2017
Section 103.(1). 1
assam-goods-and-services-tax-act-2017-sec-103.json
•
Section 103
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"act_title": "THE ASSAM GOODS AND SERVICES TAX ACT, 2017",
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"number": "103",
"title": "Section 103.(1). 1",
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"content": "The advance ruling pronounced by the Authority or the \nAppellate Authority under this Chapter shall be binding only - \n(a) on the applicant who had sought it in respect of any matter \nreferred to in sub-section (2) of section 97 for advance ruling; \n(b) on the concerned officer or the jurisdictional officer in respect of \nthe applicant. \n(2) The advance ruling referred to in subsection (1) shall be binding \nunless the law, facts or circumstances supporting the original \nadvance ruling have changed. \nAdvance ruling to be void in certain circumstances.-",
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