Section 121 – Draft-Bills-Reports – ADVANCE RULING – MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016] – Section 121 – 121. 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 116 of the application for advance ruling; (b) on the
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