Applicability of advance ruling
Section 102
Bill
ADVANCE RULING
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
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 jurisdiction
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