Section 103 of CGST Act 2017: Applicability of Advance Ruling

Provisions under Section 103 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Applicability of Advance Ruling”, are as under:

Section 103 of CGST Act 2017: Applicability of Advance Ruling (CHAPTER XVII – 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 applicant.

(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. [Refer Note 2]

(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. [Refer Note 3]

Amendments History:

1. CBEC notifies 01/07/2017 as the Commencement date for Section 103 of the CGST Act 2017, vide Central Tax Notification 9/2017 dt. 28/06/2017.

2. Sub-section (1A) inserted vide the Finance Act, 2019: GOI Notification dt. 01/08/2019, pending notification on commencement date.

3. In sub-section (2), the text “and sub-section (1A)” inserted after the text “in sub-section (1)” vide the Finance Act, 2019: GOI Notification dt. 01/08/2019, pending notification on commencement date.

—–

Note: The CGST Act 2017 has been notified vide GOI Notification dt. 12/04/2017, which has subsequently been amended through CGST (Extension to J&K) Act 2017, Finance Act 2018, CGST Amendment Act 2018, Finance Act 2019, Finance Act 2020, Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020, Finance Act 2021, Finance Act 2022 including various Notifications issued by the Govt./ CBIC from time to time, relating to the commencement dates of various Sections/ Provisions in the respective CGST/ Amendment Acts, wherever required. Information on this page is a Section-wise compilation of Amendments made by all such Notifications, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.