Section 96 Assam GST Act 2017 ( Section 96 Assam 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 Assam Authority for Advance Ruling: Provided that the Government may, on… Read More »
Section 95 Assam GST Act 2017 ( Section 95 Assam 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 Assam GST Act 2017 ( Section 94 Assam 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 family… Read More »
Section 93 Assam GST Act 2017 ( Section 93 Assam 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 in… Read More »
Section 92 Assam GST Act 2017 ( Section 92 Assam 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 of which… Read More »
Section 91 Assam GST Act 2017 ( Section 91 Assam 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 any… Read More »
Section 90 Assam GST Act 2017 ( Section 90 Assam 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 force,… Read More »
Section 89 Assam GST Act 2017 ( Section 89 Assam 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 (Central Act 18 of 2103), where any tax, interest or… Read More »
Section 88 Assam GST Act 2017 ( Section 88 Assam 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… Read More »
Section 87 Assam GST Act 2017 ( Section 87Assam GST Act 2017 Explains Liability in case of amalgamation or merger of companies and is Covered in CHAPTER XVI LIABILITY TO PAY IN CERTAIN CASES ) Liability in case of amalgamation or merger of companies 87. (1) When two or more companies are amalgamated or merged in pursuance of an… Read More »