According to Section 103 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :
The advance ruling pronounced by the Authority or the Appellate Authority under this Chapter shall be binding only—
- on the applicant who had sought it in respect of any matter referred to in sub-section (2) of section 97 for advance ruling;
on the concerned officer or the jurisdictional officer in respect of the applicant .
- 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.