Constitution of Authority for Advance Ruling in Union Territories

Notification Number: G.S.R. [To be filled] Date of Notification: [To be filled]

Authority: Issued by the Central Government under section 15 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), section 96 of the Central Goods and Services Tax Act, 2017 (12 of 2017), and rule 103 of the Goods and Services Tax Rules, 2017.

Content: The notification establishes the constitution of the Authority for Advance Ruling in various Union territories. It specifies the names and designations of the members for each Union territory.

Effective Date: The notification is effective from the date of its publication in the official Gazette. Issued By: Rajendra Kumar, Under Secretary to the Government of India.