Section 96 Himachal Pradesh GST Act 2017 ( Section 96 Himachal Pradesh 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 Himachal Pradesh Authority for Advance Ruling : Provided that… Read More »
Section 95 Himachal Pradesh GST Act 2017 ( Section 95 Himachal Pradesh 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… Read More »
Section 94 Himachal Pradesh GST Act 2017 ( Section 94 Himachal Pradesh 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 Himachal Pradesh GST Act 2017 ( Section 93 Himachal Pradesh 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 Himachal Pradesh GST Act 2017 ( Section 92 Himachal Pradesh 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… Read More »
Section 91 Himachal Pradesh GST Act 2017 ( Section 91 Himachal Pradesh 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 Himachal Pradesh GST Act 2017 ( Section 90 Himachal Pradesh 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 Himachal Pradesh GST Act 2017 ( Section 89 Himachal Pradesh 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, (18 of 2013) where any tax, interest or penalty due… Read More »
Section 88 Himachal Pradesh GST Act 2017 ( Section 88 Himachal Pradesh 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 Himachal Pradesh GST Act 2017 ( Section 87 Himachal Pradesh 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… Read More »