Section 97 of the CGST Act
Section 97 of the CGST Act : Application for advance ruling— (1) An applicant desirous of obtaining an advance ruling...
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Section 96 of the GST Act
Section 96 of the GST Act: Authority for advance ruling— Subject to the provisions of this Chapter, for the purposes...
Section 95 of the GST Act
Section 95 of the GST Act: Definitions of Advance Ruling— In this Chapter, unless the context otherwise requires,–– (a) ―advance...
Section 94 of the GST Act
Section 94 of the GST Act: Liability in other cases— (1) Where a taxable person is a firm or an...
Section 93 of the GST Act
Section 93 of the GST Act: Special provisions regarding liability to pay tax, interest or penalty in certain cases— (1)...
Section 92 of the GST Act
Section 92 of the GST Act: Liability of Court of Wards, etc.— Where the estate or any portion of the...
Section 91 of the CGST Act
Section 91 of the CGST Act: Liability of guardians, trustees, etc.— Where the business in respect of which any tax,...
Liability of partners of firm to pay tax | Section 90 of CGST Act
Section 90 of the GST Act: Liability of partners of firm to pay tax— Notwithstanding any contract to the contrary...
Section 90 of the GST Act
Section 90 of the GST Act: Liability of partners of firm to pay tax— Notwithstanding any contract to the contrary...
Section 89 of the CGST Act
Section 89 of the CGST Act: Liability of directors of private company— (1) Notwithstanding anything contained in the Companies Act,...