Section 41
Public ruling
ActIn forceProvision 48 of 124
Section 41
(1)
The Director General may, at any time, make a public ruling on the application of any provision of this Act in relation to any person or class of persons, or any type of business activities.
Service Tax 59
(2)
The Director General may withdraw, either wholly or partly, any public ruling made under this section.
(3)
Notwithstanding any provision of this Act, where a public ruling under subsection (1) applies to any person in relation to a business activity and the person applies the provision in the manner stated in the ruling, the Director General shall apply the provision in relation to the person and the business activities in accordance with the ruling.