State Act
103
Section 103. Applicability of advance ruling.
THE ODISHA GOODS AND SERVICES TAX ACT, 2017
Act no. 7 of 20172017In forceOdisha (State Act)
103. (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.