GST-Goods and Service Tax - 115. page

Goods and Services Tax Act – GST Law

Liability of partners of firm to pay tax : Notwithstanding any contract to the contrary, where any firm is liable to pay any tax, interest or penalty under this Act, the […]

Liability of guardians, trustees etc. : Where the business in respect of which any tax, is payable under this Act is carried on by any guardian, trustee or agent of a […]

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, interest or […]

Advance ruling to be void in certain circumstances : (1) Where the Authority or, as the case may be, the Appellate Authority finds that advance ruling pronounced by it under sub-section […]

Procedure of the Authority and the Appellate Authority : The Authority or, as the case may be, the Appellate Authority shall, subject to the provisions of this Chapter, have power to […]

Powers of the Authority and Appellate Authority : (1) The Authority or, as the case may be, the Appellate Authority shall, for the purpose of exercising its powers regarding discovery and […]

Authority : “Authority” means the Authority for Advance Ruling, constituted under section 95.

Authority for Advance Ruling : (1) The Authority shall be located in each State. (2) The Authority shall comprise one member CGST and one member SGST to be appointed respectively by […]

Appellate Authority for Advance Ruling : (1) The Appellate Authority shall be located in each State. (2) The Appellate Authority shall comprise the Chief Commissioner of CGST as designated by the […]

Application for advance ruling : (1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and in such manner as may be […]