Section 97 Telangana GST Act 2017 [ Section 97 Telangana GST Act 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 as… Read More »
Section 96 Telangana GST Act 2017 [ Section 96 Telangana GST Act 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 Telangana State Authority for Advance Ruling: Provided that the Government… Read More »
Section 95 Telangana GST Act 2017 [ Section 95 Telangana GST Act 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 in sub-section… Read More »
Section 94 Telangana GST Act 2017 [ Section 94 Telangana GST Act 2017 explains Liability in other cases and is covered in Chapter XVI : Liability To Pay in Certain Cases ] Liability in other cases. 94. (1) Where a taxable person is a firm or an association of persons or a Hindu undivided family and such firm, association or… Read More »
Section 93 Telangana GST Act 2017 [ Section 93 Telangana GST Act 2017 explains Special provisions regarding liability to pay tax, interest or penalty in certain cases and is covered in Chapter XVI : Liability To Pay in Certain Cases ] Special provisions regarding liability to pay tax, interest or penalty in certain cases. 93. (1) Save as otherwise provided… Read More »
Section 92 Telangana GST Act 2017 [ Section 92 Telangana GST Act 2017 explains Liability of Court of Wards etc. and is covered in Chapter XVI : Liability To Pay in Certain Cases ] Liability of Court of Wards etc. 92. Where the estate or any portion of the estate of a taxable person owning a business in respect… Read More »
Section 91 Telangana GST Act 2017 [ Section 91 Telangana GST Act 2017 explains Liability of guardians, trustees etc and is covered in Chapter XVI : Liability To Pay in Certain Cases ] Liability of guardians, trustees etc. 91. Where the business in respect of which any tax, interest or penalty is payable under this Act is carried on by… Read More »
Section 90 Telangana GST Act 2017 [ Section 90 Telangana GST Act 2017 explains Liability of partners of firm to pay tax and is covered in Chapter XVI : Liability To Pay in Certain Cases ] Liability of partners of firm to pay tax. 90. Notwithstanding any contract to the contrary and any other law for the time being in… Read More »
Section 89 Telangana GST Act 2017 [ Section 89 Telangana GST Act 2017 explains Liability of directors of private company and is covered in Chapter XVI : Liability To Pay in Certain Cases ] Liability of directors of private company. 89. (1) Notwithstanding anything contained in the Companies Act, 2013, where any tax, interest or penalty due from a private… Read More »
Section 88 Telangana GST Act 2017 [ Section 88 Telangana GST Act 2017 explains Liability in case of company in liquidation and is covered in Chapter XVI : Liability To Pay in Certain Cases ] Liability in case of company in liquidation. 88. (1) When any company is being wound up whether under the orders of a court or Tribunal or… Read More »