Advance ruling is limited to applicant & the concerned or jurisdictional officer

In re Madhya Pradesh Power Generating Company Limited  (GST AAAR Madhya Pradesh)

AAAR held that Ruling given in case of M/s Kalyan Toll Infrastructure Ltd by Authority of Advance Ruling cannot be treated as precedent for this case. According to sub section (1) of section 103 of CGST/MPGST Act, 2017 applicability of advance ruling is limited to the applicant and the concerned or the jurisdictional officer.

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