Section 102 – Draft-Bills-Reports – ADVANCE RULING – MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016 – Section 102 – 102. Applicability of advance ruling (1) The advance ruling pronounced by the Authority or, as the case may be, 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 subsection (2) of section 97 of the application for advance ruling; (b) on the jurisdictional tax authori
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