Section 16 of UTGST Act 2017, Constitution of Appellate Authority for Advance Ruling
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The below post explains about Constitution of Appellate Authority for Advance Ruling under section 16 of UTGST Act,2017.
Section 16 of UTGST Act, 2017 explains Constitution of Appellate Authority for Advance Ruling as below: (The amendments if any will also be updated here soon).
The extract of Section 16 of UTGST Act,2017 quoted below:
16. (1) The Central Government shall, by notification, constitute an Appellate Authority
to be known as (name of the Union territory) Appellate Authority for Advance Ruling for
Goods and Services Tax for hearing appeals against the advance ruling pronounced by the
Advance Ruling Authority:
Provided that the Central Government may, on the recommendations of the Council,
notify any Appellate Authority located in any State or any other Union territory to act as the
Appellate Authority for the purposes of this Act.
(2) The Appellate Authority shall consist of—
(i) the Chief Commissioner of central tax as designated by the Board; and
(ii) the Commissioner of Union territory tax having jurisdiction over the
applicant.
The above information clarifies about Constitution of Appellate Authority for Advance Ruling under section 16 of UTGST Act,2017.
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