{"id":533,"date":"2017-06-10T11:37:05","date_gmt":"2017-06-10T11:37:05","guid":{"rendered":"http:\/\/www.hostbooks.com\/in\/?p=533"},"modified":"2018-08-08T14:44:39","modified_gmt":"2018-08-08T09:14:39","slug":"section-121-applicability-of-advance-ruling-advance-ruling","status":"publish","type":"post","link":"https:\/\/www.hostbooks.com\/in\/hb\/gst-act\/section-121-applicability-of-advance-ruling-advance-ruling\/","title":{"rendered":"Section 121 : Applicability of Advance Ruling &#8211; Advance Ruling"},"content":{"rendered":"<p><strong>121. Applicability of Advance Ruling<\/strong><\/p>\n<p>(1) The advance ruling pronounced by the Authority or, as the case may be, the Appellate Authority under this chapter shall be binding only &#8211;<br \/>\n(a) on the applicant who had sought it in respect of any matter referred to in subsection (2) of section 116 of the application for advance ruling;<br \/>\n(b) on the jurisdictional tax authorities in respect of the applicant.<\/p>\n<p>(2) The advance ruling referred to in sub-section (1) shall be binding as aforesaid unless the law, facts or circumstances supporting the original advance ruling have changed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>121. Applicability of Advance Ruling (1) The advance ruling pronounced by the Authority or, as<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":1,"featured_media":1331,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[32],"tags":[],"yst_prominent_words":[],"_links":{"self":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/533"}],"collection":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/comments?post=533"}],"version-history":[{"count":1,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/533\/revisions"}],"predecessor-version":[{"id":6746,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/533\/revisions\/6746"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/media\/1331"}],"wp:attachment":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/media?parent=533"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/categories?post=533"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/tags?post=533"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/yst_prominent_words?post=533"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}