THE CENTRAL GOODS AND
SERVICES TAX ACT, 2017
ADVANCE RULING
Section 103:
Applicability
of advance ruling.
(1) 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 sub-section (1) shall be binding unless the
law, facts or circumstances supporting the original advance ruling have
changed.