Applicability of advance ruling

In force Act 12 of 2017 As on 15 Oct 2026

Act 12 of 2017 Ministry Finance Enacted 12 Apr 2017 Cited by 1 provision Instruments 2

Commencement. 22nd June, 2017 for sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 1st July, 2017 for sections 6 to 9, 11 to 21, 31 to 41, 42 (except proviso to sub-section (9) of S 42), 43 (except proviso to subsection (9) of S 43), 44 to 50, 53 to 138, 140 to 163, 165 to 174.

Section 103 of the Central 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; The Act was enacted on 12 Apr 2017.

(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.
¹[(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 (43 of 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 (43 of 1961).]
(2) The advance ruling referred to in sub-section (1) ¹[and sub-section (1A)] shall be binding unless the law, facts or circumstances supporting the original advance ruling have changed.
Section 103, The Central Goods and Services Tax Act, 2017 (Act 12 of 2017).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

Referred to by 1

Finance Act, 2019 (No. 2) s. 107 Amendment of section103

Made under this section, and citing it

2 instruments state that it was made under this provision — the power to make it comes from here, so a change to any of them changes what this section requires in practice. Newest first.

All subordinate legislation

Questions about Section 103

What does Section 103 of the Central Goods and Services Tax Act deal with?

Section 103 of the Central 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 Central 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: CGST Act 103, section 103 CGST Act, section 103 of the Central 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 Central Goods and Services Tax Act, and has it changed?

Its own text turns on section 97 (Application for advance ruling), section 101B (Appeal to National Appellate Authority), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it. The rules and notifications made under it are where it actually bites, and there are 2: most recently Notification No. 01/2020 -Central Tax dated 01.01.2020 (2020), then Notification No. 39/2019 – Central Tax dated 31.08.2019 (2019).

When was Section 103 of the Central Goods and Services Tax Act enacted?

Section 103 of the Central Goods and Services Tax Act, cited as CGST Act 103, was enacted on 12 Apr 2017 as Act 12 of 2017. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 15 Oct 2026. This page is not a substitute for legal advice.