Section 100 Karnataka GST Act 2017 [ Section 100 Karnataka GST Act 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 the Appellate… Read More »
Section 99 Karnataka GST Act 2017 [ Section 99 Karnataka GST Act 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 Karnataka Appellate Authority for Advance Ruling for Goods and Services Tax… Read More »
Section 98 Karnataka GST Act 2017 [ Section 98 Karnataka 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 upon him to… Read More »
Section 97 Karnataka GST Act 2017 [ Section 97 Karnataka 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 may be… Read More »
Section 96 Karnataka GST Act 2017 [ Section 96 Karnataka 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 Karnataka Authority for Advance Ruling: Provided that the Government may, on the… Read More »
Section 95 Karnataka GST Act 2017 [ Section 95 Karnataka 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 (2) of… Read More »
Section 94 Karnataka GST Act 2017 [ Section 94 Karnataka 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 Karnataka GST Act 2017 [ Section 93 Karnataka 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 Karnataka GST Act 2017 [ Section 92 Karnataka 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 Karnataka GST Act 2017 [ Section 91 Karnataka 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 »