Section 103(1) in The Punjab Goods and Services Tax Act, 2017
(1)The advance ruling pronounced by the Authority or the Appellate Authority under this Chapter shall be binding only -(a)on the applicant who had sought it in respect of any matter referred to in sub-section (2) of section 97 for advance ruling;(b)on the concerned officer or the jurisdictional officer in respect of the applicant.
