Category: CGST-ACT

Section 98 Procedure on receipt of application (1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the concerned officer and, if necessary,...

Section 97 Application for advance ruling (1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and manner and accompanied by...

Section 96 Authority for advance ruling Subject to the provisions of this Chapter, for the purposes of this Act, the Authority for advance ruling constituted under the provisions of a...

Section 95 Definitions In this Chapter, unless the context otherwise requires,–– (a) “advance ruling” means a decision provided by the Authority or the Appellate Authority 1[or the National Appellate Authority] to an...

Section 94 Liability in other cases (1) Where a taxable person is a firm or an association of persons or a Hindu Undivided Family and such firm, association or family...

Section 93 Special provisions regarding liability to pay tax, interest or penalty in certain cases. (1) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016 (31 of 2016),...

Section 92 Liability of Court of Wards, etc. Where the estate or any portion of the estate of a taxable person owning a business in respect of which any tax,...

Section 91 Liability of guardians, trustees, etc. Where the business in respect of which any tax, interest or penalty is payable under this Act is carried on by any guardian,...

Section 90 Liability of partners of firm to pay tax. Notwithstanding any contract to the contrary and any other law for the time being in force, where any firm is...

Section 89 Liability of directors of private company (1) Notwithstanding anything contained in the Companies Act, 2013 (18 of 2013), where any tax, interest or penalty due from a private...