Amendment status not verified — confirm the current text below against the official source.
Substituted by The Bihar Goods and Services Tax (Amendment) Act, 2019 (Bihar Act no. 21 of 2019) vide Notification No. 1329 Dated 12th December, 2019 for "or the appellant". 2025 BIHAR GOODS AND SERVICES TAX ACT, 2017 116 Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad (b) on the concerned officer or the jurisdictional officer in respect of the applicant. [(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 sub-section (1) of section 101B and all registered persons having the same Permanent Account Number issued under the Income- tax Act, 1961217; (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, 1961.218]219 (2) The advance ruling referred to in sub-section (1) [and sub-section (1A)]220 shall be binding unless the law, facts or circumstances supporting the original advance ruling have changed.