Applicability of Advance Ruling
Section 121
Bill
ADVANCE RULING
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
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 ru
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