CGST Section 103: Applicability of Advance Ruling

Provisions under Section 103 of the CGST Act 2017 relating to “Applicability of Advance Ruling”:

Section 103: Applicability of Advance Ruling (CHAPTER XVII: ADVANCE RULING) [*1]

(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.

(1A) The Advance Ruling pronounced by the National Appellate Authority under this Chapter shall be binding on, – [*2(a)]

(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.

(2) The advance ruling referred to in sub-section (1) and sub-section (1A) [*2(b)] shall be binding unless the law, facts or circumstances supporting the original advance ruling have changed.

Notes (History of Amendments in Bare Text):

1. CGST Section 103 introduced vide GOI Notification dated 12/04/2017, followed with CBEC Notification 9/2017 on commencement date of 01/07/2017.

2. Amendments vide section 103 of the Finance Act, 2019, pending notification on commencement date:

(a) Sub-section (1A) inserted.

(b) In sub-section (2), the text “and sub-section (1A)” inserted after the text “in sub-section (1)”.