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Section 96 – Authority for advance ruling of CGST ACT, 2017 96. Subject to the provisions of this Chapter, for the purposes of this Act, the Authority for advance ruling constituted under the provisions of a State Goods and Services Tax Act or Union Territory Goods and Services Tax Act shall be deemed to be … Continue reading “Section 96 – Authority for advance ruling of CGST ACT, 2017”

Section 95 – Definitions of CGST ACT, 2017 95. In this Chapter, unless the context otherwise requires,–– (a) “advance ruling” means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions specified in sub-section (2) of section 97 or sub-section (1) of section 100, in relation to … Continue reading “Section 95 – Definitions of CGST ACT, 2017”

Section 94 -Liability in other cases of CGST ACT, 2017 94. (1) Where a taxable person is a firm or an association of persons or a Hindu Undivided Family and such firm, association or family has discontinued business–– (a) the tax, interest or penalty payable under this Act by such firm, association or family up … Continue reading “Section 94 -Liability in other cases of CGST ACT, 2017”

Section 93 – Special provisions regarding liability to pay tax, interest or penalty in certain cases of CGST ACT, 2017 93. (1) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016, where a person, liable to pay tax, interest or penalty under this Act, dies, then–– (a) if a business carried on by … Continue reading “Section 93 – Special provisions regarding liability to pay tax, interest or penalty in certain cases of CGST ACT, 2017”

Section 92 – Liability of Court of Wards, etc of CGST ACT, 2017 92. Where the estate or any portion of the estate of a taxable person owning a business in respect of which any tax, interest or penalty is payable under this Act is under the control of the Court of Wards, the Administrator … Continue reading “Section 92 – Liability of Court of Wards, etc of CGST ACT, 2017”

Section 91 – Liability of guardians, trustees, etc of CGST ACT, 2017 91. Where the business in respect of which any tax, interest or penalty is payable under this Act is carried on by any guardian, trustee or agent of a minor or other incapacitated person on behalf of and for the benefit of such … Continue reading “Section 91 – Liability of guardians, trustees, etc of CGST ACT, 2017”

Section 90 – Liability of partners of firm to pay tax of CGST ACT, 2017 90. Notwithstanding any contract to the contrary and any other law for the time being in force, where any firm is liable to pay any tax, interest or penalty under this Act, the firm and each of the partners of … Continue reading “Section 90 – Liability of partners of firm to pay tax of CGST ACT, 2017”

Section 89 – Liability of directors of private company of CGST ACT, 2017 89. (1) Notwithstanding anything contained in the Companies Act, 2013, where any tax, interest or penalty due from a private company in respect of any supply of goods or services or both for any period cannot be recovered, then, every person who … Continue reading “Section 89 – Liability of directors of private company of CGST ACT, 2017”

Section 88 – Liability in case of company in liquidation of CGST ACT, 2017 88. (1) When any company is being wound up whether under the orders of a court or Tribunal or otherwise, every person appointed as receiver of any assets of a company (hereafter in this section referred to as the “liquidator”), shall, … Continue reading “Section 88 – Liability in case of company in liquidation of CGST ACT, 2017”

Section 87 – Liability in case of amalgamation or merger of companies of CGST ACT, 2017 87. (1) When two or more companies are amalgamated or merged in pursuance of an order of court or of Tribunal or otherwise and the order is to take effect from a date earlier to the date of the … Continue reading “Section 87 – Liability in case of amalgamation or merger of companies of CGST ACT, 2017”