(1) The advance ruling pronounced by the Authority or the Appellate Authority under
this Chapter shall be binding only -
Applicabilit
y of advance
ruling.
(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
Section 103 • THE DELHI GOODS AND SERVICES TAX ACT, 2017
Section 103. Applicability of advance ruling
delhi-goods-and-services-tax-act-2017-sec-103.json
•
Section 103
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"act_title": "THE DELHI GOODS AND SERVICES TAX ACT, 2017",
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"number": "103",
"title": "Section 103. Applicability of advance ruling",
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"content": "(1) The advance ruling pronounced by the Authority or the Appellate Authority under \nthis Chapter shall be binding only - \n \n Applicabilit\ny of advance \nruling. \n (a) on the applicant who had sought it in respect of any matter referred to in sub-section \n(2) of section 97 for advance ruling; \n \n \n (b) on the concerned officer or the jurisdictional officer in respect of the applicant. \n \n \n (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",
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