Amendment status not verified — confirm the current text below against the official source.
In section 103 ofthe principal Act, i (1) after sub-section (1), the following sub-section shall be inserted, namely:— “(1A) The Advance Ruling pronounced by the National Appellate Authority under this Chapter shall be bindingon— (a) the applicants, being distinct persons, who had sought the ling under sub-section (1) of section 101B of the Central ls. and Services Tax Act and all registered persons having e samePermanent Account Number issued under the Income- tax Act,.1961; (b) the concemed officers and the jurisdictional officers in respect of the applicants referred to in clause (a) and the registered persons having the same PermanentAccountNumber issued underthe Income-tax Act, 1961.”;, ~ (2) in‘sub-section (2), after the words, brackets and figure “in sub- section.(1)”, the words, brackets, figure andletter “and sub-section (1A)”shall be inserted.