Home GST LAW (Draft) Chapter 22 – Advance Ruling

Chapter 22 – Advance Ruling

Advance_Ruling

Section 113 : Definitions – Advance Ruling

113. Definitions In this Chapter, unless the context otherwise requires, - (a) "advance ruling" means a written decision provided by the Authority or, as the case...
Advance_Ruling

Section 114 : Authority for Advance Ruling – Advance Ruling

114. Authority for Advance Ruling (1) The Authority shall be located in each State. (2) The Authority shall comprise of one member CGST and one member...
Advance_Ruling

Section 115 : Appellate Authority for Advance Ruling – Advance Ruling

115. Appellate Authority for Advance Ruling (1) The Appellate Authority shall be located in each State. (2) The Appellate Authority shall comprise of the Chief Commissioner...
Advance_Ruling

Section 116 : Application for Advance Ruling – Advance Ruling

116. Application for Advance Ruling (1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and...
Advance_Ruling

Section 117 : Procedure on receipt of application – Advance Ruling

117. Procedure on receipt of application (1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the officers...

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