Applicability of advance ruling [Section 103] - GST Ready Reckoner - GST

..... ] Where the advance ruling pronounced on specified matter under section 97(2), conflicting Advance Rulings are given by the Appellate Authorities of two or more States or Union territories or both ; under section 101(1) or (3) may appeal to National Appellate Authority and advance ruling pronounced by the national advance ruling authority shall be binding only on the applicants (being distinct persons) who had sought the ruling under section 101B(1) and all registered persons havin .....

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Applicability of advance ruling Section 103 - GST Ready Reckoner - GST

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..... de by advance ruling Therefore, an applicant/appellant has no option but to abide by the advance ruling that he had applied for, except of approaching a higher court through a writ petition. Applicant/appellant not liable in case of change in law or circumstances As per section 103(2) The advance ruling shall be binding on the said person/authority unless there is a change in law or facts or circumstances, on the basis of which the advance ruling has been pronounced. When any change occurs in su .....

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Applicability of advance ruling Section 103 - GST Ready Reckoner - GST

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