Category: Indirect Tax
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Section 102 of GST Act: Rectification of advance ruling
Amended and updated notes on section 102 of CGST Act, 2017. Detail discussion on provisions and rules related to rectification of advance ruling.
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Section 103 of GST Act: Applicability of advance ruling
Amended and updated notes on section 103 of CGST Act, 2017. Detail discussion on provisions and rules related to applicability of advance ruling.
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Section 104 of GST Act: Advance ruling to be void in certain circumstances
Amended and updated notes on section 104 of CGST Act, 2017. Provisions and rules related to advance ruling to be void in certain circumstances.
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Section 105 of GST Act: Powers of National Appellate Authority
Amended and updated notes on section 105 of CGST Act, 2017. Provisions related to powers of Authority, Appellate Authority and National Appellate Authority.
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Section 106 of GST Act: Procedure of National Appellate Authority
Amended and updated notes on section 106 of CGST Act, 2017. Provisions for procedure of Authority, Appellate Authority and National Appellate Authority.
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Section 107 of GST Act: Appeals to Appellate Authority
Amended and updated notes on section 107 of CGST Act, 2017. Detail discussion on provisions and rules related to appeals to Appellate Authority.
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Section 108 of GST Act: Powers of Revisional Authority
Detail analysis of notified Rules and the provisions of Section 108 (Powers of Revisional Authority) of the Central Goods and Services Tax (CGST) Act, 2017.
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Section 109 of GST Act: Constitution of Appellate Tribunal and Benches thereof
Amended and updated notes on section 109 of CGST Act, 2017. Provisions and rules related to constitution of Appellate Tribunal and Benches thereof.
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Section 110 of GST Act: President and Members of Appellate Tribunal
Amended and updated notes on section 110 of CGST Act, 2017. President and Members of Appellate Tribunal, qualification, appointment, conditions of service.
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Section 111 of GST Act: Procedure before Appellate Tribunal
Amended and updated notes on section 111 of CGST Act, 2017. Detail discussion on provisions and rules related to procedure before Appellate Tribunal.
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Section 112 of GST Act: Appeals to Appellate Tribunal
Amended and updated notes on section 112 of CGST Act, 2017. Detail discussion on provisions and rules related to appeals to Appellate Tribunal.
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Section 113 of GST Act: Orders of Appellate Tribunal
Amended and updated notes on section 113 of CGST Act, 2017. Detail discussion on provisions and rules related to orders of Appellate Tribunal.