Section 105 of the CGST Act
Section 105 of the CGST Act: Powers of Authority and Appellate Authority— (1) The Authority or the Appellate Authority shall,...
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Section 104 of the CGST Act
Section 104 of the CGST Act: Advance ruling to be void in certain circumstances- (1) Where the Authority or the...
Section 103 of the CGST Act
Section 103 of the CGST Act: Applicability of advance ruling— (1) The advance ruling pronounced by the Authority or the...
Section 102 of the GST Act
Section 102 of the GST Act: Rectification of advance ruling— The Authority or the Appellate Authority may amend any order...
Section 101 of the GST Act
Section 101 of the GST Act: Orders of Appellate Authority— (1) The Appellate Authority may, after giving the parties to...
Section 100 of the GST Act
Section 100 of the GST Act: Appeal to Appellate Authority— (1) The concerned officer, the jurisdictional officer or an applicant...
Section 99 of the GST Act
Section 99 of the GST Act: Appellate Authority for Advance Ruling— Subject to the provisions of this Chapter, for the...
Procedure on receipt of application of Advance Ruling | Section 98 of CGST Act
Section 98 of the CGST Act: Procedure on receipt of application— (1) On receipt of an application, the Authority shall...
Section 98 of the CGST Act
Section 98 of the CGST Act: Procedure on receipt of application— (1) On receipt of an application, the Authority shall...
Application for advance ruling | Section 97 of CGST Act
Section 97 of the CGST Act : Application for advance ruling— (1) An applicant desirous of obtaining an advance ruling...