Amendment in section 103
Section 17 of the Bihar Goods and Services Tax (Amendment) Act, 2019 deals with amendment in section 103. In section 103 of the principal Act,- (i) after sub-section (1), the following sub-section shall be inserted, namely :- "(1A) the Advance Ruling pronounced by the National Appellate Authority under this Chapter shall be binding on- (a) the applicants, being distinct persons, who had sought the rulin
In section 103 of the principal Act,- (i) after sub-section (1), the following sub-section shall be inserted, namely :- "(1A) the Advance Ruling pronounced by the National Appellate Authority under this Chapter shall be binding on- (a) the applicants, being distinct persons, who had sought the ruling under sub-section (1) of section 101B and all registered persons having the same Permanent Account Number issued under the Income-tax Act, 1961.";
(b) the concerned officers and the jurisdictional officers in respect of the applicants referred to in clause (a) and the registered persons having the same Permanent Account Number issued under the Income-tax Act, 1961.";
(ii) in sub-section (2), after the words, brackets and figure "in sub-section (1)", the words, brackets, figure and letter "and sub-section (1A)" shall be inserted.
Section 17, The Bihar Goods and Services Tax (Amendment) Act, 2019 (Act 21 of 2019).
Questions about Section 17
What does Section 17 of the Bihar Goods and Services Tax (Amendment) Act deal with?
Section 17 of the Bihar Goods and Services Tax (Amendment) Act is headed "Amendment in section 103". In section 103 of the principal Act,- (i) after sub-section (1), the following sub-section shall be inserted, namely :- "(1A) the Advance Ruling pronounced by the National Appellate Authority under this Chapter shall be binding on- (a) the applicants, being distinct persons, who had sought the rulin
How do I find court cases under Section 17 of the Bihar Goods and Services Tax (Amendment) Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Bihar Goods and Services Tax (Amendment) Act 17, section 17 Bihar Goods and Services Tax (Amendment) Act, section 17 of the Bihar Goods and Services Tax (Amendment) Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
When was the Bihar Goods and Services Tax (Amendment) Act enacted?
Bihar Goods and Services Tax (Amendment) Act was enacted in 2019 as Act 21 of 2019. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
- 3. Amendment of section10671 words
- 15. Insertion of new sections 101A, 101B and 101C581 words
- 5. Amendment of section 25442 words
- 7. Amendment of section 39383 words
- 23. 232 words
- 21. Amendment in section 171155 words
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