Category: Indirect Tax

Section 103 – Applicability of advance ruling of CGST ACT, 2017 103. (1) The advance ruling pronounced by the Authority or the Appellate Authority under this Chapter shall be binding only— (a) on the applicant who had sought it in respect of any matter referred to in sub-section (2) of section 97 for advance ruling; … Continue reading “Section 103 – Applicability of advance ruling of CGST ACT, 2017”

Section 102 – Rectification of advance ruling of CGST ACT, 2017 102. The Authority or the Appellate Authority may amend any order passed by it under section 98 or section 101, so as to rectify any error apparent on the face of the record, if such error is noticed by the Authority or the Appellate … Continue reading “Section 102 – Rectification of advance ruling of CGST ACT, 2017”

Section 101 – Orders of Appellate Authorit of CGST ACT, 2017 101. (1) The Appellate Authority may, after giving the parties to the appeal or reference an opportunity of being heard, pass such order as it thinks fit, confirming or modifying the ruling appealed against or referred to. (2) The order referred to in sub-section … Continue reading “Section 101 – Orders of Appellate Authorit of CGST ACT, 2017”

Section 100 – Appeal to Appellate Authority of CGST ACT, 2017 100. (1) The concerned officer, the jurisdictional officer or an applicant aggrieved by any advance ruling pronounced under sub-section (4) of section 98, may appeal to the Appellate Authority. (2) Every appeal under this section shall be filed within a period of thirty days … Continue reading “Section 100 – Appeal to Appellate Authority of CGST ACT, 2017”

Section 99 – Appellate Authority for Advance Ruling of CGST ACT, 2017 99. Subject to the provisions of this Chapter, for the purposes of this Act, the Appellate Authority for Advance Ruling constituted under the provisions of a State Goods and Services Tax Act or a Union Territory Goods and Services Tax Act shall be … Continue reading “Section 99 – Appellate Authority for Advance Ruling of CGST ACT, 2017”

Section 98 – Procedure on receipt of application of CGST ACT, 2017 98. (1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the concerned officer and, if necessary, call upon him to furnish the relevant records: Provided that where any records have been called for by the … Continue reading “Section 98 – Procedure on receipt of application of CGST ACT, 2017”

Section 97 – Application for advance ruling of CGST ACT, 2017 97. (1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and manner and accompanied by such fee as may be prescribed, stating the question on which the advance ruling is sought. (2) The question … Continue reading “Section 97 – Application for advance ruling of CGST ACT, 2017”

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”