section 103
Applicability of advance ruling
The Haryana Goods and Services Tax Act, 2017Tax2017130 sections19 chapters
Chapter XVII ADVANCE RULING
Statutory text
- (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.
- (2) The advance ruling referred to in sub-section
- (1) shall be binding unless the law, facts or circumstances supporting the original advance ruling have changed.
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