Section 103 – GST – States – ADVANCE RULING – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – 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.
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