Section 103 of CGST Act, 2017 : Section 103: Applicability Of Advance Ruling

CGST Act, 2017

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Explanation using Example

Imagine a company, XYZ Pvt. Ltd., which is unsure about the tax implications of a new service they plan to launch. They seek an advance ruling from the Authority to get clarity on the GST rate applicable to this service and whether it qualifies for any exemptions.

After reviewing the application, the Authority issues an advance ruling stating that the service offered by XYZ Pvt. Ltd. will attract a 12% GST rate without an...

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