In re Sterlite Technologies Ltd (GST AAR Gujarat) Any ruling by the Authority for Advance Ruling is binding only (i) on the applicant who had sought it in respect of a matter, and (ii) on the concerned officer or jurisdictional officer of the applicant as provided in Section 103(1) of the CGST Act. However, it […]
GST has been enforced in India w.e.f. 1-7-2017. Whenever a new law replaces the existing law, it provides for (i) repeal of the earlier law; (ii) savings of the rights and liabilities and (iii) migration from the earlier law to the new law. In conformity with this practice, the CGST Act provides for repeal and […]
