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).

by Shakshi Bharti | Apr 10, 2024 | GST, 2018 Notifications, Notifications, Union Territory Tax 2018 Notifications | 0 comments

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Important Keyword: F. No. S-31011/21/2016-ST-I-DoR- Pt.1, Notification No. 15 /2018 – Union territory Tax, Section 16 UTGST Act 2017, Section 99 CGST Act 2017.

[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

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.