Union territory tax Notification No. 15 of 2018 DT 8th October, 2018, GST

 Notification No. 15/2018 Union territory tax DT on 8th October, 2018, GST

 

seeks to notify the constitution of the Appellate Authority for Advance Ruling in the Union Territories (without legislature). 

The Extract of GST Notification No. 15/2018-Union territory tax is given below: 

             Notification No. 15/2018 – Union territory tax, GST

 

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

 

Government of India

Ministry of Finance

(Department of Revenue)

 

Notification No. 15      /2018 - Union territory Tax

 

New Delhi, the   8 October, 2018

 

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

Name and designation of the Member

 

Appellate Authority for

 

 

Advance Ruling

 

(1)

(2)

(3)

 

 

(i) Sh. Rakesh Kumar Sharma, Chief Commissioner

1.

Andaman and Nicobar Islands

of Central Tax, Kolkata Zone;

 

 

(ii)  Sh.  Udit  Prakash,  Commissioner,  Goods  and

 

 

Services  Tax,  Union  territory  of  Andaman  and

 

 

Nicobar Islands.

 

 

(i)Ms. Manoranjan Kaur Virk,  Chief Commissioner

 

 

of Central Tax, Chandigarh Zone;

2.

Chandigarh

 

 

 

(ii)Sh.  Ajit  Balaji  Joshi,  Excise  and  Taxation

 

 

Commissioner, Union territory of Chandigarh.

 

 

 

 

 

(i)Sh. Ajay Jain, Chief Commissioner of Central Tax,

3.

Daman and Diu

Vadodara Zone;

 

 

(ii)Sh. Sandeep Kumar Singh, Commissioner (Union

 

 

territory Goods and Services Tax), Union territory of

 

 

Daman and Diu.

 

 

(i)Sh. Ajay Jain, Chief Commissioner of Central Tax,

4.

Dadar and Nagar Haveli

Vadodara Zone;

 

 

(ii)Sh.  Kannan  Gopinathan,  Commissioner,  (Union

 

 

territory Goods and Services Tax), Union territory of

 

 

Dadra and Nagar Haveli

 

 

 

(i)Sh. Pullela Nageswara Rao, Chief Commissioner

5.

Lakshadweep

of Central Tax, Thiruvananthapuran Zone;

 

 

(ii)Sh.  Vijendra  Singh  Rawat,  Secretary (Planning,

 

 

Statistics and Taxation) (Union territory Goods and

 

 

Services Tax), Union territory of Lakshadweep.

 

  1. 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 Secretary to the Government of India


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