Applicability of advance ruling [Section 103]

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....tter under section 97(2), * on the concerned officer or the jurisdictional officer in respect of the applicant. the National Appellate Authority [ in case of distinct person] [section 103(1A)] * Where the advance ruling pronounced on specified matter under section 97(2), * conflicting Advance Rulings are given by the Appellate Authorities of two or more States or Union territories or both ;....

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.... of time and value of supply of goods or services or both; (d) admissibility of input tax credit of tax paid or deemed to have been paid; (e) determination of the liability to pay tax on any goods or services or both; (f) whether applicant is required to be registered; (g) whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results....

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....or the appellant, it does throw light on the manner in which the law is being understood and interpreted. Other taxpayers could draw inferences from the advance rulings. As Per Section 103 (1)(A) Would not be binding on other distinct person of applicant That is to say, the advance ruling obtained by an applicant would not be applicable to other distinct persons of such applicant. As such, it....