Applicability of advance ruling
Section 103 of the Andhra Pradesh Goods and Services Tax Act, 2017 deals with applicability of advance ruling. 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;
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 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.
Section 103, The Andhra Pradesh Goods and Services Tax Act, 2017 (Act 16 of 2017).
Cross-references
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Questions about Section 103
What does Section 103 of the Andhra Pradesh Goods and Services Tax Act deal with?
Section 103 of the Andhra Pradesh Goods and Services Tax Act is headed "Applicability of advance ruling". 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;
How do I find court cases under Section 103 of the Andhra Pradesh Goods and Services Tax Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Andhra Pradesh Goods and Services Tax Act 103, section 103 Andhra Pradesh Goods and Services Tax Act, section 103 of the Andhra Pradesh Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 103 of the Andhra Pradesh Goods and Services Tax Act, and has it changed?
Its own text turns on section 97 (Application for advance ruling), so none of them can safely be read on its own.
When was the Andhra Pradesh Goods and Services Tax Act enacted?
Andhra Pradesh Goods and Services Tax Act was enacted in 2017 as Act 16 of 2017. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
- 2. Definitions - In this Act, unless the context otherwise requires4932 words
- 142. Miscellaneous transitional provisions1933 words
- 174. Repeal and saving1897 words
- 54. Refund of tax1782 words
- 140. Transitional arrangements for input tax credit1198 words
- 79. Recovery of tax1117 words
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