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Advance ruling to be void in certain circumstances

Section 103 - Draft-Bills-Reports - ADVANCE RULING - Goods and Services Tax - Section 103 - 103. (1) Where the Authority or, as the case may be, the Appellate Authority finds that advance ruling pronounced by it under sub-section (4) of section 98 or .....

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reupon all the provisions of the Act shall apply (after excluding the period beginning with the date of such advance ruling and ending with the date of order under this sub-section) to the applicant as if such advance ruling had never been made: Prov .....

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