Section 104 West Bengal GST Ordinance 2017 [ Section 104 West Bengal GST Ordinance 2017 explains Advance ruling to be void in certain circumstances and is covered in Chapter XVII : Advance Ruling ] Advance ruling to be void in certain circumstances 104. (1) Where the Authority or the Appellate Authority finds that advance ruling pronounced by it under sub-section… Read More »
Section 103 West Bengal GST Ordinance 2017 [ Section 103 West Bengal GST Ordinance 2017 explains Applicability of advance ruling and is covered in Chapter XVII : Advance Ruling ] Applicability of advance ruling 103. (1) The advance ruling pronounced by the Authority or the Appellate Authority under this Chapter shall be binding only— (a) on the applicant who had sought… Read More »
Section 102 West Bengal GST Ordinance 2017 [ Section 102 West Bengal GST Ordinance 2017 explains Rectification of advance ruling and is covered in Chapter XVII : Advance Ruling ] Rectification of advance ruling 102. The Authority or the Appellate Authority may amend any order passed by it under section 98 or section 101, so as to rectify any error apparent… Read More »
Section 101 West Bengal GST Ordinance 2017 [ Section 101 West Bengal GST Ordinance 2017 explains Orders of Appellate Authority and is covered in Chapter XVII : Advance Ruling ] Orders of Appellate Authority 101. (1) The Appellate Authority may, after giving the parties to the appeal or reference an opportunity of being heard, pass such order as it thinks fit,… Read More »
Section 100 West Bengal GST Ordinance 2017 [ Section 100 West Bengal GST Ordinance 2017 explains Appeal to the Appellate Authority and is covered in Chapter XVII : Advance Ruling ] Appeal to the Appellate Authority 100. (1) The concerned officer, the jurisdictional officer or an applicant aggrieved by any advance ruling pronounced under sub-section (4) of section 98, may appeal to… Read More »
Section 99 West Bengal GST Ordinance 2017 [ Section 99 West Bengal GST Ordinance 2017 explains Constitution of Appellate Authority for Advance Ruling and is covered in Chapter XVII : Advance Ruling ] Constitution of Appellate Authority for Advance Ruling 99. The Government shall, by notification, constitute an Authority to be known as West Bengal Appellate Authority for Advance Ruling for… Read More »
Section 98 West Bengal GST Ordinance 2017 [ Section 98 West Bengal GST Ordinance 2017 explainsProcedure on receipt of application and is covered in Chapter XVII : Advance Ruling ] Procedure on receipt of application 98. (1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the concerned officer and, if necessary, call upon… Read More »
Section 97 West Bengal GST Ordinance 2017 [ Section 97 West Bengal GST Ordinance 2017 explains Application for advance ruling and is covered in Chapter XVII : Advance Ruling ] Application for advance ruling 97. (1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and manner and accompanied by such fee… Read More »
Section 96 West Bengal GST Ordinance 2017 [ Section 96 West Bengal GST Ordinance 2017 explains Constitution of Authority for Advance Ruling and is covered in Chapter XVII : Advance Ruling ] Constitution of Authority for Advance Ruling 96. (1) The Government shall, by notification, constitute an Authority to be known as the West Bengal Authority for Advance Ruling: Provided that… Read More »
Section 95 West Bengal GST Ordinance 2017 [ Section 95 West Bengal GST Ordinance 2017 explains Definitions and is covered in Chapter XVII : Advance Ruling ] Definitions 95. In this Chapter, unless the context otherwise requires,–– (a) “advance ruling” means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions specified… Read More »