Section 98 Himachal Pradesh GST Act 2017 ( Section 98 Himachal Pradesh GST Act 2017 explains Procedure 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… Read More »
Section 97 Himachal Pradesh GST Act 2017 ( Section 97 Himachal Pradesh 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… Read More »
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 »