Central Government notifies the Constitution of the Authority for Advance Ruling in the Union territories - 14/2018 - Union Territory GST (UTGST)

MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION No. 14/2018-Union territory Tax New Delhi, the 8th October, 2018 G.S.R. 1004(E). -In exercise of the powers conferred by section 15 of the Union territory Goods and Services Tax Act, 2017 (14 of 2017) and section 96 of Central Goods and Services Tax Act, 2017 (12 of 2017) and rule 103 of the Goods and Services Tax Rules, 2017 , the Central Government, hereby, notifies the Constitution of the Authority for Advance Ruling in the Union territories as mentioned in column (2) of the Table below with the Members as specified in column (3) of the said Table, namely:- TABLE Sl. No. Name of Union territory of the Authority for Advance Ruling Name and designation of the Member (1) (2) (3) 1. Andaman and Nicobar Islands (i) Sh. D. P. S Khushwah, Joint Commissioner of Central Tax, Kolkata Zone; 1 [ (ii) Ms. Nidhi Sarohe, Joint Commissioner (Union territory Goods and Services Tax), Union territory of Andaman and Nicobar Islands. ] 2. Chandigarh 5 [ (i) Dr. Manjot Kaur, Joint Commissioner, Central Goods and Services Tax Commissionerate, Chandigarh Zone; ] 7 [ (ii) Shri Sumeet Sihag, Joint Excise and Taxation Commissioner and Deputy Commissioner-cum Collector (Excise), Union territory of Chandigarh. ] 6 [ (ii) Shri Harsuhinder Pal Singh Brar, Additional Commissioner, Excise and Taxation Department, Union territory of Chandigarh ] 8 [ 3. Dadra and Nagar Haveli and Daman and Diu (i) Shri Yudhast Kumar, Joint Commissioner, CGST Daman (ii) Shri Saurabh Mishra, Joint Commissioner, (Union territory Goods and Services Tax), Union territory of Dadra and Nagar Haveli and Daman and Diu ] 5. Lakshadweep (i) Sh. B.G. Krishnan, Joint Commissioner of Central Tax, Thiruvananthapuran Zone; (ii) Sh. Ankit Kumar Agarwal, Director(Planning, Statistics and Taxation) (Union territory Goods and Services Tax), Union territory of Lakshadweep. 2. This notification shall come into force on the date of its publication in the official Gazette. [F. No. S-31011/21/2016-ST-I-DoR- Pt.1] RAJENDRA KUMAR, Under Secy. ********** Notes 1. Substituted vide NOTIFICATION No. 03/2019-Union Territory Tax dated 16-05-2019 before it was read as (ii) Sh. Subhankar Ghosh, Joint Commissioner, Goods and Services Tax, Union territory of Andaman and Nicobar Islands. 2. Substituted vide NOTIFICATION No. 03/2019-Union Territory Tax dated 16-05-2019 before it was read as (ii) Sh. Rajat Saxena, Deputy Commissioner, (Union territory Goods and Services Tax), Union territory of Dadra and Nagar Haveli 3. Substituted vide Notification No. 05/2019-Union territory Tax dated 14-10-2019 before it was read as (i) Sh. Kumar Gaurav Dhawan, Joint Commissioner of Central Tax, Chandigarh Zone; 4. Substituted vide NOTIFICATION NO. 06/2019-Union territory Tax dated 24-12-2019 before it was read as (i) Sh. Satish Kumar, Joint Commissioner of Central Tax, Vadodara Zone; 5. Substituted vide NOTIFICATION No. 01/2022 - UNION TERRITORY TAX dated 21-03-2022 before it was read as 3 [ (i) Dr. Puneeta Bedi, Joint Commissioner of Central Tax, Chandigarh Zone; ] 6. Inserted vide NOTIFICATION NO. 02/2022-Union territory Tax dated 25-11-2022 7. Substituted vide NOTIFICATION NO. 01/2023 - Union territory Tax dated 12-05-2023 before it was read as, (ii) Sh. Rakesh Kumar Popli, Additional Commissioner, Excise and Taxation Department, Union territory of Chandigarh. 8. Substituted vide NOTIFICATION NO. 02/2023 - Union territory Tax dated 25-05-2023 before it was read as, 3. Daman and Diu 4 [ (i) Shri Vishnu V Pandit, Additional Commissioner, Central Goods and Services Tax Central Excise, Vadodara Zone; ] (ii) Smt. Charmie Parekh, Deputy Commissioner (Union territory Goods and Services Tax), Union territory of Daman and Diu. 4. Dadar and Nagar Haveli 4 [ (i) Shri Vishnu V Pandit, Additional Commissioner, Central Goods and Services Tax Central Excise, Vadodara Zone; ] 2 [ (ii) Shri Nilesh Nishikant Gurav, Deputy Commissioner (Union territory Goods and Services Tax), Union territory of Dadra and Nagar Haveli. ]