Applicability of advance ruling
Section 103
GST – States
ADVANCE RULING
Bihar Goods and Services Tax Act, 2017
103. Applicability of advance ruling.-
(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 appli
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