Section 103 CGST - Applicability of advance ruling

According to Section 103 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :

1. The advance ruling pronounced by the Authority or the Appellate Authority under this Chapter shall be binding only—
   1. on the applicant who had sought it in respect of any matter referred to in sub-section (2) of section 97 for advance ruling;
   2. on the concerned officer or the jurisdictional officer in respect of the applicant .
      
2. 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.