{"act":{"id":"andhra-pradesh-goods-services-tax-act-2017","short_title":"The Andhra Pradesh Goods and Services Tax Act, 2017","long_title":null,"act_number":"16","act_year":2017,"enact_date":null,"enforcement_date":null,"ministry":null,"department":null,"jurisdiction":"Andhra Pradesh","unit":"section","section_count":174,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"ocr","scan_url":"https://indiacode.ecourtsindia.com/scan/ae09e997-f14e-41bb-9751-c02969df93a4.pdf","url":"https://indiacode.ecourtsindia.com/andhra-pradesh-goods-services-tax-act-2017/"},"unit":"section","section":{"number":"103","heading":"Applicability of advance ruling","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.","html":"<p>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 <a href=\"/andhra-pradesh-goods-services-tax-act-2017/section/97/\">97</a> 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.</p>","words":87,"text_source":"ocr"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/andhra-pradesh-goods-services-tax-act-2017/section/103/","note":null,"source_note":"Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/ae09e997-f14e-41bb-9751-c02969df93a4.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/7b15f2d9-be9b-4564-bc6d-caa873553605/content).","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}