Page 10 - Chap17 Advance Ruling
P. 10

Ü The Appellate Authority may allow additional 30 days for filing the appeal, if it is satisfied that
                 there was a sufficient cause for delay in presenting the appeal.


          5    Legal Provision:-

               Ü As per section 103 of CGST Act, 2017, advance ruling pronounced by AAR is binding only on the
                 applicant who had sought it and on the concerned officer or the jurisdictional officer in respect of
                 the applicant.
               Ü This implies that an advance ruling is not applicable to similarly placed other taxable persons

                 in the State. It is only limited to the person who has applied for an advance ruling.
               Discussion & Conclusion:-
               Ü In given case, Sambhav will not be able to apply the classification of goods that will be decided in
                 the advance ruling order to be obtained by Ranjan, to the goods supplied by him in Delhi.









































































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