Applicability of advance ruling.

Section 103
Applicability of advance ruling.
GST
ADVANCE RULING
Section 103 of Central Goods And Services Tax Act, 2017
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.
1[(1A) The Advance Ruling pronounced by the National Appellate Authority under this Chapter shall be binding on-
(a) the applicants, being distinct persons, who had sought the ruling under sub-section (1) of section 101B and all r

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