Section 103(1A) in Telangana Goods and Services Tax Act, 2017
(1A)[ The Advance Ruling pronounced by the National Appellate Authority under this Chapter shall be binding on -(a)the applicants, being distinct persons, who had sought the ruling under subsection (1) of Section 101-B and all registered persons having the same Permanent Account Number issued under the Income-tax Act, 1961 (Central Act 43 of 1961);(b)the concerned officers and the jurisdictional officers in respect of the applicants referred to in clause (a) and the registered persons having the same Permanent Account Number issued under the Income-tax Act, 1961 (Central Act 43 of 1961).]
