Section 103 - Applicability of advance ruling
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Bare Act / Law / Rules / Notifications
* Section 103. 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 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) 2 [and sub-section (1A)] shall be binding unless the law, facts or circumstances supporting the original advance ruling have changed. *Enforced w.e.f. 1st July, 2017. 1. Inserted by s.107 of the Finance (No. 2) Act, 2019 (23 of 2019). This amendment shall be effective from a date to be notified. 2. Inserted by s.107 of the Finance (No. 2) Act, 2019 (23 of 2019). This amendment shall be effective from a date to be notified.
Linked law
- Chapter XVII - Advance ruling
Official source controls
- India Code consolidated Act
- CBIC Tax Information Act explorer
- Official Gazette notifications for commencement/amendment
Q&A
- What does Section 103 cover?
- Section 103 covers applicability of advance ruling within Chapter XVII of the CGST Act.
- Can this page replace the official Act?
- No. Use this page as a practical guide, then verify Section 103 in India Code, CBIC and any applicable Gazette notification.
- What should be retained for Section 103?
- Keep the official source, fact matrix, invoices or returns, portal acknowledgements, calculations, correspondence, notices/orders and reviewer conclusion.
Form family sources
- Appeal and GSTAT forms (APL-01, APL-01W, APL-02, APL-02A, APL-03, APL-04, APL-04A, APL-05 and allied forms): Official CBIC CGST Rules Part-B Forms PDF | Official CBIC Notification No. 26/2022-Central Tax PDF | Official Gazette Notification No. 13/2025-Central Tax PDF
Primary form PDF sources
- Official CBIC CGST Rules Part-B Forms PDFCGST Rules, 2017 Part-B forms compendium, amended up to 1 January 2022.
- Official CBIC Notification No. 26/2022-Central Tax PDFNotification source for FORM GST APL-01/03 W.
- Official Gazette Notification No. 13/2025-Central Tax PDFGazette source for revised GSTAT-linked appellate forms.
Primary Official Sources
- India Code consolidated CGST Act PDFofficial consolidated Act PDF used for statutory cross-check
- CBIC Tax Information Act explorerofficial CBIC section explorer route
- GST Council Central GST resourcesofficial GST Council route for central GST law resources
- CBIC official section content payloadofficial CBIC section HTML payload used for the statutory extract
Related Inter / Intra Links
CGST Act hubCGST RulesGST formsGST circularsGST notificationsConnected page: section-107Connected page: section-112
Section 103 should be read inside the wider GST law hub with CGST Rules, GST forms, circulars, notifications, case-law and practical workflow pages.
Disclaimer
Finin2min provides this Section 103 page for education and professional research. Official India Code, CBIC, Gazette and court sources control the legal position for Applicability of advance ruling.