What does Section 103 of the CGST Act, 2017 deal with?

Section 103 of the CGST Act, 2017 deals with the applicability and binding nature of advance rulings pronounced under Chapter XVII.

On whom is an advance ruling under Section 103 binding?

An advance ruling is binding only on the applicant who sought it and on the concerned officer or the jurisdictional officer in respect of that applicant.

Under what condition does an advance ruling under Section 103 cease to be binding?

An advance ruling ceases to be binding if the law, facts, or circumstances supporting the original advance ruling have changed.

From when is Section 103 of the CGST Act enforced?

Section 103 is enforced with effect from July 01, 2017, as per Notification No. G.S.R. 658(E) dated 28.06.2017.

Section 103 of CGST Act, 2017 – Applicability of advance ruling

August 5, 2017

🖨️ Download PDF The Central Goods and Services Tax Act, 2017 Chapter-XVII Advance Ruling Section 103: Applicability of advance ruling. 103. (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 […]

The Central Goods and Services Tax Act, 2017

Chapter-XVII Advance Ruling

Section 103: Applicability of advance ruling.

103. (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.

References

Enforcement:

Enforced w.e.f. July 01, 2017 [Notification No. G.S.R. 658(E) dated 28.06.2017].