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Section107
The Finance Act, 2019 (No. 2)

Amendment of section103

In force As on 12 Oct 2026

Ministry Finance

Section 107 of the Finance Act, 2019 (No. 2) deals with amendment of section103. Amendment of section103 107. In section 103 of the Central Goods and Services Tax Act,-- (i) | after sub-section (1), the following sub-section shall be inserted, namely:-- "(1A) The Advance Ruling pronounced by the National Appellate Authority under this Chapter shall be binding on— (a) | the appli

Amendment of section103

107. In section 103 of the Central Goods and Services Tax Act,--

(i)after sub-section (1), the following sub-section shall be inserted, namely:--
"(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)";
(ii)in sub-section (2), after the words, brackets and figure "in sub-section (1)", the words, brackets, figure and letter "and sub-section (1A)" shall be inserted.
Section 107, The Finance Act, 2019 (No. 2).

Cross-references

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

This section refers to

  1. Central Goods and Services Tax Act s. 103 Applicability of advance ruling

Questions about Section 107

What does Section 107 of the Finance Act, 2019 (No. 2) deal with?

Section 107 of the Finance Act, 2019 (No. 2) is headed "Amendment of section103". Amendment of section103 107. In section 103 of the Central Goods and Services Tax Act,-- (i) | after sub-section (1), the following sub-section shall be inserted, namely:-- "(1A) The Advance Ruling pronounced by the National Appellate Authority under this Chapter shall be binding on— (a) | the appli

How do I find court cases under Section 107 of the Finance Act, 2019 (No. 2)?

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: Finance Act, 2019 (No. 2) 107, section 107 Finance Act, 2019 (No. 2), section 107 of the Finance Act, 2019 (No. 2). 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 107 of the Finance Act, 2019 (No. 2), and has it changed?

Its own text turns on Central Goods and Services Tax Act 103 (Applicability of advance ruling), so none of them can safely be read on its own.

When was the Finance Act, 2019 (No. 2) enacted?

Finance Act, 2019 (No. 2) was enacted in 2019. 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

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. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.