Indirect Tax Laws · Advance Ruling

Certified Copies and Binding Effect of Advance Rulings under GST

Updated 5 October 2026 · Fact-checked

Under Rules 105 and 107, a copy of the ruling of the Authority or the order of the Appellate Authority, duly signed by its members and certified, is provided to the applicant, the concerned officer, the jurisdictional officer and the other authority. Under section 103, the ruling binds only the applicant and the officers dealing with that applicant, while the law and facts stay unchanged. Fraud or suppression can void it ab initio.

Understand Certified Copies and Binding Effect of Rulings

An advance ruling is a written decision on a GST question, given before you undertake the activity. It gives certainty. But the ruling must reach the right people, and it must have a clear limit on who it binds. This topic covers both.

Communication of the ruling. The Authority for Advance Ruling and the Appellate Authority pronounce rulings. Rule 105 requires a copy of the advance ruling, duly signed by the members of the Authority and certified, to be provided to the applicant, the concerned officer, the jurisdictional officer and the other authority. Rule 107 requires the same for the order of the Appellate Authority: a copy duly signed by the members of the Appellate Authority and certified. These rules are about communicating the ruling to the persons concerned. Do not present them only as a proof-of-genuineness mechanism.

Binding effect (section 103). A ruling is not a general law. It binds only two parties: the applicant who sought it (on the matter for which it was sought), and the concerned officer or jurisdictional officer in respect of that applicant. It does not bind other taxpayers. The Appellate Authority's ruling binds on the same footing.

Time limit on the binding force. The ruling holds only unless the law, facts or circumstances supporting the original ruling have changed. If an amendment changes the law or your facts change, the ruling stops protecting you.

Void ab initio (section 104). Under section 104(1), the Authority or the Appellate Authority that pronounced the ruling can declare it void if it finds the ruling was obtained by fraud, suppression of material facts or misrepresentation of facts. It does so by an order, after giving the applicant a hearing. The Act then applies as if the ruling had never been made. Under section 104(2), the period from the date of the ruling to the date of the order under section 104(1) is excluded in computing the time limit under section 73(2) or 74(2), that is, the limit for issuing a show cause notice. This exclusion applies only to those sections.

Key rules to remember

Rule 105: Copy of the advance ruling, duly signed by the members of the Authority and certified → provided to the applicant, concerned officer, jurisdictional officer and the other authority; Applies to rulings pronounced by the Authority for Advance Ruling. It is about communication of the ruling, not only proof of genuineness.
Rule 107: Copy of the order of the Appellate Authority, duly signed by the members of the Appellate Authority and certified → provided to the applicant, concerned officer, jurisdictional officer and the other authority; Applies to orders pronounced by the Appellate Authority. Do not confuse it with Rule 106, which relates to filing the appeal.
Binding effect (section 103): Binding on (a) the applicant, for the matter on which the ruling was sought, and (b) the concerned or jurisdictional officer, in respect of that applicant; Not binding on other taxpayers or other officers dealing with other persons.
Duration of binding force (section 103): Binding unless law, facts or circumstances supporting the original ruling have changed; A change in law or facts ends the protection.
Void ab initio (section 104): Ruling obtained by fraud / suppression of material facts / misrepresentation → the Authority or Appellate Authority that pronounced it may, by order under section 104(1) and after a hearing, declare it void from the start; The Act applies as if no ruling had been made. Under section 104(2), the period from the ruling to the voiding order is excluded only in computing the time limits under section 73(2) or 74(2) for issuing a show cause notice.

How to solve Certified Copies and Binding Effect of Rulings questions

Use this order for any question on communication of rulings or binding effect. Write the answer as provision, facts, conclusion.

1Identify who pronounced the ruling: the Authority or the Appellate Authority. This decides Rule 105 or Rule 107.
2If the question is about the copy, state that a copy of the ruling, duly signed by the members of that body and certified, is provided to the applicant, the concerned officer, the jurisdictional officer and the other authority.
3If the question is about binding effect, list the two bound parties: the applicant and the concerned or jurisdictional officer in respect of the applicant.
4Check the person in the case. Is he the applicant? Is the matter the same one for which the ruling was sought? If not, the ruling does not bind or protect him.
5Check whether the law, facts or circumstances changed after the ruling. If yes, the ruling no longer binds.
6Check for fraud, suppression or misrepresentation. If present, apply section 104: void ab initio by order after a hearing, with the Act applying as if no ruling existed.
7Conclude in one line that answers the exact question asked, such as can he rely on it, can the officer disregard it, or is it void.

Quickest way: Three-question test

When to use it: Use it for case-scenario MCQs and short written parts where you have little time.

Who is the person? Applicant or officer for the applicant: bound. Anyone else: not bound.
Is it the same matter, with the same law and facts? If something changed, the ruling lapses.
Was the ruling obtained honestly? If fraud, suppression or misrepresentation is found, it can be void ab initio after a hearing.
For communication questions, remember Rule 105 means Authority and Rule 107 means Appellate Authority, with a copy duly signed by its members and certified.

Common mistakes in Certified Copies and Binding Effect of Rulings

Saying an advance ruling binds all taxpayers dealing in the same goods or services.
Students treat a ruling like a notification or a court precedent.
Fix: Remember section 103: only the applicant and the concerned or jurisdictional officer in respect of that applicant are bound.
Mixing up Rule 105 and Rule 107, or citing Rule 106 for communication of the ruling.
The rule numbers are close and appear together in the same chapter.
Fix: Link 105 to the Authority and 107 to the Appellate Authority. Rule 106 is about filing the appeal.
Describing Rules 105 and 107 only as a way to prove a copy is genuine.
Students focus on the word certified and miss the purpose of the rules.
Fix: State that the rules provide for communicating the ruling to the applicant, the concerned officer, the jurisdictional officer and the other authority, with a certified copy.
Ignoring the condition that the law, facts or circumstances must be unchanged.
Students remember that the ruling is binding and forget it is conditional.
Fix: Always add: binding unless the law, facts or circumstances supporting the ruling have changed.
Writing that a ruling is void automatically on discovery of fraud.
Students overlook that section 104 needs an order by the Authority or Appellate Authority.
Fix: State that the ruling may be declared void ab initio by order, after the applicant is given an opportunity of being heard.
Stating the limitation effect too broadly when a ruling is declared void.
Students remember an exclusion of time but not where it applies.
Fix: Say that the period from the date of the ruling to the date of the voiding order is excluded in computing the time limit under section 73(2) or 74(2) for issuing a show cause notice. It is not a general exclusion for all demand or limitation purposes.
Saying the officer is bound in respect of every taxpayer in his jurisdiction.
The words 'jurisdictional officer' are read loosely.
Fix: The officer is bound only in respect of the applicant who obtained the ruling.

Worked examples

Example 1

Alpha Ltd, a registered person in State X, obtained an advance ruling from the Authority on the classification of a product. Beta Ltd, in State Y, sells the identical product. Beta's jurisdictional officer proposes a different classification. Beta relies on Alpha's ruling and says the officer is bound by it. Is Beta right? Also, how is Alpha's ruling communicated?

Show the solution

Provision: Section 103 makes an advance ruling binding only on the applicant and on the concerned or jurisdictional officer in respect of the applicant.
Facts: Alpha is the applicant. Beta did not apply for any ruling. Beta's officer deals with Beta, not Alpha.
Application: The officer is not bound by Alpha's ruling when dealing with Beta. Beta cannot claim the ruling as a binding protection.
Communication: The ruling was pronounced by the Authority, so Rule 105 applies. A copy of the ruling, duly signed by the members of the Authority and certified, is provided to the applicant, the concerned officer, the jurisdictional officer and the other authority.

Answer: Beta is not right. The ruling binds only Alpha and the officer dealing with Alpha. Under Rule 105, a copy of the ruling, duly signed by the members of the Authority and certified, is provided to the applicant, the concerned officer, the jurisdictional officer and the other authority.

Example 2

Gamma Ltd obtained a ruling dated 1 June 2024 from the Authority for Advance Ruling that its supply was exempt. Later the same Authority finds that Gamma hid material facts about the contract terms when applying. On 1 December 2025 it passes an order after hearing Gamma. Advise on the effect.

Show the solution

Provision: Under section 104(1), the Authority or Appellate Authority that pronounced the ruling may, by order, declare it void ab initio if it finds the ruling was obtained by fraud, suppression of material facts or misrepresentation. The applicant must be heard first.
Facts: The Authority pronounced the ruling. Gamma suppressed material facts. A hearing was given. The Authority passed the order on 1 December 2025.
Effect on the ruling: It is void from the start. All provisions of the Act apply to Gamma as if the ruling had never been made, so the supply is tested against the normal law.
Effect on limitation: Under section 104(2), the period from 1 June 2024 (date of the ruling) to 1 December 2025 (date of the order) is excluded in computing the time limit under section 73(2) or 74(2) for issuing a show cause notice.
Conclusion: Gamma cannot rely on the ruling. The excluded period applies only to the notice time limits in sections 73(2) and 74(2), and it does not otherwise change the limitation rules.

Answer: The ruling is void ab initio by the order of the Authority that pronounced it. The Act applies as if no ruling existed, and under section 104(2) the period from 1 June 2024 to 1 December 2025 is excluded in computing the time limit under section 73(2) or 74(2).

Exam tips

In MCQs, the trap is usually 'binding on all taxpayers' or 'binding on every officer'. Both are wrong. The ruling binds only the applicant and the officer concerned with that applicant.
Write section 103 conditions in full: same matter, and law, facts and circumstances unchanged.
For section 104 answers, include all four points: grounds, order, hearing, and exclusion of the period in computing the time limits under section 73(2) or 74(2).
Cite Rule 105 for the Authority and Rule 107 for the Appellate Authority when the question is about communication or certified copies of the ruling.
In a case scenario, name the person first, then say whether he is the applicant. This usually decides the answer.

Practice questions from Advance Ruling

Certified Copies and Binding Effect of Rulings in other exams

The same ground in other exams, if you are preparing for more than one or want another angle on it.

CMA FinalAdvance Rulings and Settlement of Cases

Certified Copies and Binding Effect of Rulings: frequently asked questions

What do Rules 105 and 107 provide about a copy of an advance ruling?

They require a copy of the ruling or order, duly signed by the members of the body that pronounced it and certified, to be provided to the applicant, the concerned officer, the jurisdictional officer and the other authority. Rule 105 covers the Authority for Advance Ruling. Rule 107 covers the Appellate Authority.

On whom is an advance ruling binding under GST?

It binds the applicant who sought it, on the matter for which it was sought. It also binds the concerned or jurisdictional officer in respect of that applicant. It does not bind other taxpayers.

Does an advance ruling remain binding if the law changes?

No. It is binding only as long as the law, facts and circumstances supporting the original ruling remain unchanged. If any of these changes, you can no longer rely on it.

What does void ab initio mean for an advance ruling?

It means the ruling is treated as if it was never made. Under section 104(1), this happens if the Authority or Appellate Authority that pronounced the ruling finds, by order after a hearing, that it was obtained by fraud, suppression of material facts or misrepresentation of facts. The Act then applies to the applicant as if there had been no ruling. Under section 104(2), the period from the ruling to the order is excluded in computing the time limits under section 73(2) or 74(2).