Union territory tax Notification No. 14 of 2018 DT 8th October, 2018, GST


 Notification No. 14/2018 Union territory tax DT on 8th October, 2018, GST 


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

The Extract of GST Notification No. 14/2018-Union territory tax is given below: 

             Notification No. 14/2018 – 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. 14/2018 - Union territory Tax


New Delhi, the    8 October, 2018


G.S.R. …… (E).- In exercise of the powers conferred by section 15 of the Union territory


Goods and Services Tax Act, 2017 (14 of 2017) and section 96 of Central Goods and Services Tax Act, 2017 (12 of 2017) and rule 103 of the Goods and Services Tax Rules, 2017, the Central Government, hereby, notifies the Constitution of the 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:-












Sl. No.

Name of Union territory of the


Name and designation of the Member


Authority for Advance Ruling















(i) Sh. D. P. S  Khushwah, Joint Commissioner of


Andaman and Nicobar Islands

Central Tax, Kolkata Zone;





(ii)  Sh.  Subhankar  Ghosh,  Joint  Commissioner,




and  Services  Tax,


territory  of



Andaman and Nicobar Islands.





(i)Sh. Kumar Gaurav Dhawan, Joint Commissioner of



Central Tax, Chandigarh Zone;



















Commissioner,  Excise  and  Taxation  Department,



Union territory of Chandigarh.








(i)Sh. Satish Kumar, Joint Commissioner of Central


Daman and Diu

Tax, Vadodara Zone;






(ii)Smt.  Charmie  Parekh,  Deputy  Commissioner



(Union  territory  Goods  and  Services  Tax),  Union



territory of Daman and Diu.





(i)Sh. Satish Kumar, Joint Commissioner of Central


Dadar and Nagar Haveli

Tax, Vadodara Zone;






(ii)Sh. Rajat Saxena, Deputy Commissioner, (Union



territory Goods and Services Tax), Union territory of



Dadra and Nagar Haveli





(i)Sh. B.G. Krishnan, Joint Commissioner of Central



Tax, Thiruvananthapuran Zone;



(ii)Sh.  Ankit  Kumar  Agarwal,  Director(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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