Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Article Section

Home Articles Goods and Services Tax - GST Mr. M. GOVINDARAJAN Experts This

ADVANCE RULING AUTHORITIES

Submit New Article
ADVANCE RULING AUTHORITIES
Mr. M. GOVINDARAJAN By: Mr. M. GOVINDARAJAN
May 22, 2018
All Articles by: Mr. M. GOVINDARAJAN       View Profile
  • Contents

Chapter XVII of the Central Goods and Services Tax Act, 2017 (‘Act’ for short) deals with the provisions relating to advance ruling.

Section 96 of the Act prescribes the Authority for advance rulings.  This section provides that subject to the provisions of the Chapter XVII, for the purposes of this Act, the Authority for advance ruling constituted under the provisions of a State Goods and Services Tax Act or Union Territory Goods and Services Tax Act shall be deemed to be the Authority for advance ruling in respect of that State or Union territory.

Rule 103 of Central Goods and Services Tax Rules, 2017 provides that the Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.

Section 96 of the State GST Acts provides for the constitution of Authority for Advance Ruling.  For example section 96 of Tamil Nadu GST Act, 2017 provides that the Government shall, by notification, constitute an Authority to be known as the Tamil Nadu Authority for Advance Ruling.  The Government may, on the recommendation of the Council, notify any Authority located in another State to act as the Authority for the State.

The Authority shall consist of-

(i) one member from amongst the officers of central tax; and

(ii) one member from amongst the officers of State tax,

to be appointed by the Central Government and the State Government respectively.   The qualifications, the method of appointment of the members and the terms and conditions of their services shall be such as may be prescribed.

Authorities for Advance Ruling under States

In this article the name of the authorities constituted by each State, the address of the office of Authority and the details of phone numbers and email id are furnished for the benefit of the readers.

Name of State/Union territory

Name & designation of Member of State Government

Name and designation of Member of Central Government

Office address of the Authority

Telephone No./ email id of the

office of the Authority

Andhra Pradesh

Sri J.V.M. Sarma, Joint Commissioner

 

Sri Amnaresh Kumar, Joint Commissioner

 

O/o the Chief Commissioner of State Tax, 5-59, R.K. Spring Valley Apartments, Block-B, Edupugallu (V), Kankipadu (M), Vijayawada, Krishna District, Andhra Pradesh- 521 144

 

0866-2821175,

arcapgst2017@gmail.com

 

 

Arunachal Pradesh

 

Shri Airudh S. Singh,Commissioner

 

Shri Suven Das Gupta, Joint Commissioner

 

Office of the Commissioner, Kar Bhavan, Sector-C Itanagar, District Papum - Pare, Arunachal Pradesh

 

1. 0360-2211771, Fax no.2291993, 9712574717. tax-com-arn@nic.in; anirudhssingh@gmail.com 2. 0360-2350641; 9163083333 cgstitanagar@gmail.com, suvendasgupta@gmail.com

 

Assam

 

Shri Ramen Kumar Barman, Joint Commissioner

 

Shri J.K. Simte, Additional Commissioner

 

Office of the Commissioner of Taxes, Kar-Bhawan, G.S. Road, Dispur, Guwahati-781006, Assam

 

0361-2232513, cotassam@yahoo.com

 

Bihar

 

Shri Sanjay Kumar Mawandia, Additional Commissioner,

 

Shri Ashwini Kumar, Additional Commissioner

 

Ground Floor, Commercial Tax Department, Vikash Bhawan, Baily

Road, Patna-800001

 

 

Chhattisgarh

 

Shri S.K. Bakshi, Joint Commissioner,

 

Shri R.K. Singh Joint Commissioner,

 

O/o The Commissioner of Commercial Tax, Chhattisgarh, Civil Lines, Near Rajbhavan, Raipur

Chhattisgarh.

 

skbuxy.ctd@gmail.com 0771-2423518

rajesh.nono@gmail.com 0771-2274746

 

Delhi

 

Shri Vinay Kumar, Spl Commissioner,

 

Shri Pankaj Jain, Joint Commissioner (Audit-I),

 

Room No.304, 3rd Floor, Trade & Taxes Department Govt. of NCT of Delhi, I.P. Estate New Delhi -

110002

 

011-23352310 ; 011-23379723 vinaykumar.49@gov.in pankaj.jain67@nic.in

 

Goa

Shri Rajan K. Satardekar, Additional Commissioner

 

Shri S.K. Sinha, Additional Commissioner

 

O/o The Commissioner of Commercial Tax, Vikrikar Bhavan, Mahatama Gandhi Road, Panaji,

Goa- 4030001.

 

2229430 / 2229225 adcomm-ctax.goa@nic.in

 

Gujarat

 

Shri R.B.Mankodi, Joint Commissioner (Legal)

 

Shri Gyan Chand Jain, Joint Commissioner

 

Rajya Kar Bhavan, Ashram Road, Ahemdabad 380009 (Gujarat)

 

9825209689, rajanmankodi@ yahoo.co.in, 8424910678-kabra_rameshl@ yahoo.co.in

 

Haryana

 

Shri Vijay Kumar Singh, Addl. Excise & Taxation

 

Mrs.Sangeeta Karmakar, Joint Commissioner,

 

Excise & Taxation Commissioner, Haryana, Vanijiya Bhawan, Sector- 5, Panchkula

 

0172-2590931; 0172-2561335 vjsing2k@haryanatax.gov.in commr

cexpchkl@nic.in

 

 

 

Himachal Pradesh

 

Shri D.T. Negi, Joint Excise & Taxation

 

Shri Ravindra Kumar, Joint Commissioner

 

 

01772620426, 01722704039 jetc.tax@mailptax.gov.in; ravindra.kumar76@nic.in

 

Jammu & Kashmir

 

 

Mr. P. K. Bhat, (KAS), Additional Commissioner, Tax Planning ,

 

Shri Aman Garg, Joint Commissioner

 

Jammu: Excise and Taxation Complex, Rail Head, Jammu. Kashmir: Excise and Taxation Complex, Ram Bagh, Srinagar

 

0191-2477303; aarjkgst@gmail.com 0194-2310875/ 2310135; aarjkgst@gmail.com

 

Jharkhand

 

Shri Ramchandra Prasad Barnwal, Joint Commissioner (Appeals)

Shri Pradhuman Badariprasad Meena, Joint Commissioner,

 

O/o the Joint Commissioner (Appeals), Ranchi Division, Ranchi Court Campus, Kutchery, Ranchi

834001

 

0651-2206773; 9431391539; 0326-2300539, ranchiappeal@ jharkhandcomtax.gov.in; pbmeena.irs@gov.in

 

Karnataka

 

Dr. M.P. Ravi Prasad, Joint Commissioner of Commercial Taxes (Vigilance

 

Shri Harish Dharnia, Joint Commissioner

 

6th Floor, Vanijya Therige Karyalaya, Kalidasa Road, Gandhinagar, Bengaluru-560009

 

9448459539; shripramara@gmail.com and jc.hqeiubng-ka@nic.in 9819377516; harish_dharnia@yahoo.co.in

 

Kerala

 

Shri. N Thulaseedharan Pillai, Joint Commissioner (General)

 

Sh.Senthil Nathan S, Joint Commissioner

 

Office of the Joint Commissioner (General), State Goods and Services Tax Department, Kerala

Thiruvananthapuram

0471- 2785236; 0471- 2785244 jcg.ctd@kerala.gov.in

 

Maharashtra

 

Shri B.V.Borhade, Joint Commissioner

 

Shri Pankaj Kumar, Joint Commissioner

 

Office of the Advance Ruling Authority (GST)8th floor, New Building, GST Bhavan, Mazgoan

Mumbai-10

 

022-23760746, advancerulinggst@mahavat.gov.in

 

Mizoram

 

Shri H.K. Lalhawngliana, Joint Commissioner

 

 

Commissioner of State Tax, New Secretariat Complex, Aizal,

Mizoram - 796001

 

0389-2336273 / 9436155443; mahawnga@gmail.com

 

Odisha

 

Shri Ananda Satapathy, Additional Commissioner

 

Shri Nilanjan Pan, Joint Commissioner

 

O/o the Chief Commissioner, GST & Central Excise, Central Revenue Building, GST Bhawan, Rajaswa Vishar, Near Vani Vihar, Bhubaneswar, Odisha -751007

 

943711721 ; 9830288794, asatpathy1960@gmail.com, & nilanjan_pan@yahoo.com

 

Rajasthan

 

Shri Sudhir Sharma, Joint

Commissioner

 

Shri Nitin Wapa, Joint Commissioner

 

Shri Sudhir Sharma, Joint Commissioner, Room No.313, II Floor, Kar Bhawan, Ambedkar Ciorcle, Jaipur; Shri Nitin Wapa, Joint Commissioner, Room No.229, NCR Building, State Circle, C-Scheme-

Jaipur.

Shri Sudhir Sharma 09414718908; 0141-2388835; ac-jaipur-spl7@rajasthan-gov.in ; Shri Nitin Wapa 09805100023, nitin.wapa@gov.in; nitinwapa@gmail.com

 

Sikkim

 

Shri Manoj Rai, Joint Commissioner

 

Shri Prakash Chandra Nayak, Joint Commissioner

 

CTD Head Office, Government of Sikkim, Deorali, Gangtok, PIN-

737101

 

03592 – 280485

manojrai.ctd@sikkim.gov.in and- manojrai.skm@gmail.com

 

Tamil Nadu

 

Thiru C.Palani Joint Commissioner (Taxation)

 

Smt. Manasa Gangorti Kata, Joint Commissioner

 

O/o of the Additional Chief Secretary / Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai – 600005

 

044-28514250

tnadvancerulingauthority@

ctd.tn.gov.in

 

Telangana

 

Smt. J. Laxminarayana, Additional Commissioner

 

Shri V. Srinivas, Joint Commissioner

 

O/o Commissioner of Commercial Taxes, M.J Road, Nampally, Hyderabad-500001

 

9949992679 ; 9840295283 1.tg-jcpolicy@tgct.gov.in; 2.ventru.srinivas@gov.in

 

Tripura

 

Sri Dasharath Debbarma, TCS, SSG, Additional Commissioner

 

Shri L. Beimopha, Joint Commissioner

 

O/o the Chief Commissioner of State Tax, 3rd Floor of Khadya-O-Bhokta Bhawan, Pandit Nehru Complex, Gurkhabasti, Agartala, Tripura (West), Pin-799006

 

AAR State0381-2325534,

0381-2325554 (FAX)aartripura@gmail.comAAR Central9874418877l.beimopha@gov.in

 

Uttar Pradesh

 

Shri Sanjay Kumar Patahak, Joint Commissioner (Law) Commercial Tax, U.P. Lucknow

 

Shri Dinesh Kumar, Joint Commissioner, GST & Central Excise, Lucknow

Zone.

 

Commissioner Commercial Tax, U.P., 4, Vibhuti Khand, Gomti

Nagar, Lucknow.

 

7235001019 sanjay.111972@gov.in

9836952854

dineshcustom11@yahoo.com

 

Uttarakhand

 

Shri Vipin Chandra,, Addl.Commissioner,

 

Shri Amit Gupta, Joint Commissioner

 

1.State Tax Headquarter, Pulia No- 06, Ring Road, Nathanpur, Dehradun-248010. 2.Office of Commissioner, GST, E-Block, Nehru Colony, Dehradun-

248010

 

9837065275,fax-0135-2669935 8469378472.

Fax-0135-2668732 1. vipin1965dc@gmail.com 2.guptaamit.irs@gmail.com

 

West Bengal

 

Shri Parthasarathi Dey, Senior Joint Commissioner

 

Sri Vishwanath, Joint Commissioner

 

14, Beliaghata Road, Kolkata-

700015

 

9433016261 ; 8080812324, Parthasarathi.dey@wbcomtax.gov.in Vishwanath.verma2007@gmail.com

 

Source: www.gstcouncil.gov.in

 

By: Mr. M. GOVINDARAJAN - May 22, 2018

 

 

 

Quick Updates:Latest Updates