Section 96 Central Goods and Services Tax Act, 2017
Authority for advance ruling 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 the Authority for advance ruling in respect of […]
Section 95 Central Goods and Services Tax Act, 2017
Definitions of Advance Ruling In this Chapter, unless the context otherwise requires,- (a) “advance ruling” means a decision provided by the Authority or the Appellate Authority 1[or the National 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 2[or of section 101C], in relation to the supply […]
Section 94 Central Goods and Services Tax Act, 2017
Liability in other cases (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 to the date of such discontinuance may […]
Section 93 Central Goods and Services Tax Act, 2017
Special provisions regarding liability to pay tax, interest or penalty in certain cases (1) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016 (31 of 2016), where a person, liable to pay tax, interest or penalty under this Act, dies, then- (a) if a business carried on by the person is continued after […]
Section 92 Central Goods and Services Tax Act, 2017
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 penalty is payable under this Act is under the control of the Court of Wards, the Administrator General, the Official Trustee or any receiver or […]
Section 91 Central Goods and Services Tax Act, 2017
Liability of guardians, trustees, etc 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 minor or other incapacitated person, the tax, interest […]
Section 90 Central Goods and Services Tax Act, 2017
Liability of partners of firm to pay tax. (1) 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 the firm shall, jointly and severally, be […]
Section 89 Central Goods and Services Tax Act, 2017
Liability of directors of private company (1) Notwithstanding anything contained in the Companies Act, 2013 (18 of 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 was a director of the […]
Section 88 Central Goods and Services Tax Act, 2017
Liability in case of company in liquidation (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, within thirty days after his appointment, give intimation […]
Section 87 Central Goods and Services Tax Act, 2017
Liability in case of amalgamation or merger of companies (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 order and any two or more of such […]