Notification No. 15/2018 – Union Territory Tax Explained

Important Keyword: Notification 15/2018 UTGST, AAAR Union Territory GST, Appellate Authority Advance Ruling UT, UTGST appellate authority constitution, GST advance ruling UT without legislature, Chandigarh GST AAAR setup,

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[F. No. S-31011/21/2016-ST-I-DoR- Pt.1]
Government of India
Ministry of Finance
(Department of Revenue)

New Delhi, the  8 October, 2018

Notification No. 15/2018 - Union Territory Tax: Seeks to notify the constitution of the Appellate Authority for Advance Ruling in the Union Territories (without legislature).

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

G.S.R. …… (E).- In exercise of the powers conferred by section 16 of the Union territory Goods and Services Tax Act, 2017 (14 of 2017) and section 99 of Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, hereby, notifies the Constitution of the Appellate 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 Appellate Authority for Advance Ruling	Name and designation of the Member
(1)	(2)	(3)
1.	Andaman and Nicobar Islands	Sh. Rakesh Kumar Sharma, Chief Commissioner of Central Tax, Kolkata Zone; Sh. Udit Prakash, Commissioner, Goods and Services Tax, Union territory of Andaman and Nicobar Islands.
2.	Chandigarh	Ms. Manoranjan Kaur Virk, Chief Commissioner of Central Tax, Chandigarh Zone; Sh.    Ajit   Balaji   Joshi,   Excise   and     Taxation Commissioner, Union territory of Chandigarh.
3.	Daman and Diu	Sh. Ajay Jain, Chief Commissioner of Central Tax, Vadodara Zone; Sh. Sandeep Kumar Singh, Commissioner (Union territory Goods and Services Tax), Union territory of Daman and Diu.
4.	Dadar and Nagar Haveli	Sh. Ajay Jain, Chief Commissioner of Central Tax, Vadodara Zone; Sh. Kannan Gopinathan, Commissioner, (Union territory Goods and Services Tax), Union territory of Dadra and Nagar Haveli
5.	Lakshadweep	Sh. Pullela Nageswara Rao, Chief Commissioner of Central Tax, Thiruvananthapuram Zone; Sh. Vijendra Singh Rawat, Secretary (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.

(Rajendra Kumar)
Under Secretary to the
Government of India

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🏁 Conclusion

Notification No. 15/2018 - Union Territory Tax strengthened GST dispute resolution in Union Territories without legislature by formally constituting the Appellate Authority for Advance Ruling.

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More Information: https://taxinformation.cbic.gov.in/

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