Section 102: Rectification of advance ruling

Q: What does Section 102 of The State Goods and Services Tax Act, 2017 (Model) (SGST) deal with?

Section 102 SGST pertains to "Rectification of advance ruling". It is part of the The State Goods and Services Tax Act, 2017 (Model), a legislation enacted by the Parliament of India. Section 102 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs rectification of advance ruling. As verified on 19 May 2026.

Q: Is Section 102 SGST still in force?

Yes, Section 102 of the The State Goods and Services Tax Act, 2017 (Model) is currently in force across the Republic of India.

Q: What is धारा 102 SGST?

धारा 102 SGST is the Devanagari Hindi reference for Section 102 of the The State Goods and Services Tax Act, 2017 (Model). Section 102 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs rectification of advance ruling. As verified on 19 May 2026.

Q: What is Dhara 102 SGST?

Dhara 102 SGST is the Roman Hindi reference for Section 102 of the The State Goods and Services Tax Act, 2017 (Model). "Dhara" means "Section" in Hindi. Section 102 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs rectification of advance ruling. As verified on 19 May 2026.

Q: How to cite Section 102 of The State Goods and Services Tax Act, 2017 (Model)?

Cite as: "Section 102, The State Goods and Services Tax Act, 2017 (Model) (SGST)" in legal briefs. For academic writing, use the BlueBook format: The State Goods and Services Tax Act, 2017 (Model), § 102 (India).

Law on Tips Editorial Board

- The Authority or the Appellate Authority [or the National Appellate Authority] [Inserted by Punjab Act No. 3 of 2020, dated 20.2.2020.] may amend any order passed by it under section 98 or section 101, [or section 101C, respectively,] [Inserted by Punjab Act No. 3 of 2020, dated 20.2.2020.] so as to rectify any error apparent on the face of the record, if such error is noticed by the Authority [or the National Appellate Authority] [Inserted by Punjab Act No. 3 of 2020, dated 20.2.2020.] on its own accord, or is brought to its notice by the concerned officer, the jurisdictional officer, or the applicant [, appellant, the Authority or the Appellate Authority] [Substituted 'or the appellant' by Punjab Act No. 3 of 2020, dated 20.2.2020.] within a period of six months from the date of the order:

Provided that no rectification which has the effect of enhancing the tax liability or reducing the amount of admissible input tax credit shall be made unless the applicant or the appellant has been given an opportunity of being heard.