UTGST Section 15 — Power to waive penalty
UTGST Act · Power to waive penalty
Quick Answer
Section 15 of the UTGST Act, 2017 governs Power to waive penalty. It provides the core statutory basis, outlining the essential legal principles, rights, and liabilities under Indian indirect tax law. Section 15 UTGST: Power to waive penalty — eligibility, conditions, case laws and compliance impact under Indian tax law.
(1)The Central Government shall, by notification, constitute an Authority to be known as the (name of the Union territory) Authority for Advance Ruling:
Provided that the Central Government may, on the recommendations of the Council, notify any Authority located in any State or any other Union territory to act as the Authority for the purposes of this Act.
(2)The Authority shall consist of-
(i)one member from amongst the officers of central tax; and
(ii)one member from amongst the officers of Union territory tax, to be appointed by the Central Government.
(3)The qualifications, the method of appointment of the members and the terms and conditions of their service shall be such as may be prescribed.
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UTGST Section 15 was introduced as part of the original UTGST Act, 2017.