Amended and updated notes on section 103 of CGST Act, 2017. Detail discussion on provisions and rules related to applicability of advance ruling.
Chapter XVII (Sections 95–106) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to advance ruling. Section 103 of CGST 2017 provides for applicability of advance ruling.
Recently, we have discussed in detail section 102 (Rectification of advance ruling) of CGST Act 2017. Today, we learn the provisions of section 103 of Central GST Act 2017.
Section 103 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. This notification was come into force from 1st July, 2017 i.e. the commencement date of section 103 is 1-7-2017.
| Name of Act | The Central Goods and Services Tax Act 2017 |
|---|---|
| Enacted by | Parliament of India |
| Administered by | Central Board of Indirect Taxes & Customs |
| Governing body | GST Council |
| Number of Chapters | 21 |
| Number of Sections | 174 |
| You are reading: | |
| Chapter No. | XVII |
| Chapter Name | Advance Ruling |
| Section No. | 103 |
| Section Name | Applicability of advance ruling |
| Updated 2024 Edition | GST Law Book PDF |
Section 103 of Central GST – Applicability of advance ruling1
Section 103 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017.
Section 103(1) of CGST Act
Section 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.
Section 103(1A) of CGST Act
Section 103(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 registered persons having the same Permanent Account Number issued under the Income-tax Act, 1961;
- (b) the concerned officers and the jurisdictional officers in respect of the applicants referred to in clause (a) and the registered persons having the same Permanent Account Number issued under the Income-tax Act, 1961.
Section 103(2) of CGST Act
Section 103(2): The advance ruling referred to in sub-section (1) and sub-section (1A) shall be binding unless the law, facts or circumstances supporting the original advance ruling have changed.
- Section 103 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. ↩︎