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On whom is an advance ruling pronounced by the Authority for Advance Ruling binding under section 103(1) of the CGST Act, 2017?

Question and options

On whom is an advance ruling pronounced by the Authority for Advance Ruling binding under section 103(1) of the CGST Act, 2017?

  1. Taxpayers in the State who raise the same question

  2. Taxpayers and officers across India on the same question

  3. The applicant and the jurisdictional officer for the applicant

  4. The applicant, with officers free to depart from it

Answer and explanation

Correct answer: C - The applicant and the jurisdictional officer for the applicant

Section 103(1) of the CGST Act makes an advance ruling binding on the applicant who sought it and on the concerned officer or jurisdictional officer in respect of the applicant. It binds no other taxpayer, even one raising the same question, though it remains binding only while the law and facts are unchanged.

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