Category: CGST Act, 2017
Provisions under Section 97 of the CGST Act 2017 relating to "Application for Advance Ruling".
Provisions under Section 96 of the CGST Act 2017 relating to "Authority for Advance Ruling (AAR)".
Provisions under Section 95 of the CGST Act 2017 relating to "Advance Ruling - Definitions".
Provisions under Section 94 of the CGST Act 2017 relating to "Liability in Other Cases".
Provisions under Section 93 of the CGST Act 2017 relating to "Special Provisions regarding Liability to Pay Tax, Interest or Penalty in Certain Cases".
Provisions under Section 92 of the CGST Act 2017 relating to "Liability of Court of Wards, etc.".
Provisions under Section 91 of the CGST Act 2017 relating to "Liability of Guardians, Trustees, etc.".
Provisions under Section 90 of the CGST Act 2017 relating to "Liability of Partners of Firm to Pay Tax".
Provisions under Section 89 of the CGST Act 2017 relating to "Liability of Directors of Private Company".
Provisions under Section 88 of the CGST Act 2017 relating to "Liability in Case of Company in Liquidation".