Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 22-5-2018 – Chapter XVII of the Central Goods and Services Tax Act, 2017 ( Act for short) deals with the provisions relating to advance ruling. Section 96 of the Act prescribes the Authority for advance rulings. This section provides that subject to the provisions of the Chapter XVII, for the purposes of this Act, the Authority for advance ruling constituted under the provisions of a State Goods and Services Tax Act or Union Territory Goods and Services Tax Act shall be deemed to be the Authority for advance ruling in respect of that State or Union territory. Rule 103 of Central Goods and Services Tax Rules, 2017 provides that the Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling. Section 96 of the State GST Acts provides for the constitution of Authority for Advance Ruling. For example section 96 of Tamil Nadu GST Act, 2017 provides that the Govern
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Government Office address of the Authority Telephone No./ email id of the office of the Authority Andhra Pradesh Sri J.V.M. Sarma, Joint Commissioner Sri Amnaresh Kumar, Joint Commissioner O/o the Chief Commissioner of State Tax, 5-59, R.K. Spring Valley Apartments, Block-B, Edupugallu (V), Kankipadu (M), Vijayawada, Krishna District, Andhra Pradesh- 521 144 0866-2821175, arcapgst2017@gmail.com Arunachal Pradesh Shri Airudh S. Singh,Commissioner Shri Suven Das Gupta, Joint Commissioner Office of the Commissioner, Kar Bhavan, Sector-C Itanagar, District Papum – Pare, Arunachal Pradesh 1. 0360-2211771, Fax no.2291993, 9712574717. tax-com-arn@nic.in; anirudhssingh@gmail.com 2. 0360-2350641; 9163083333 cgstitanagar@gmail.com, suvendasgupta@gmail.com Assam Shri Ramen Kumar Barman, Joint Commissioner Shri J.K. Simte, Additional Commissioner Office of the Commissioner of Taxes, Kar-Bhawan, G.S. Road, Dispur, Guwahati-781006, Assam 0361-2232513, cotassam@yahoo.com Bihar Shri Sanjay Kumar Mawa
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Commissioner Rajya Kar Bhavan, Ashram Road, Ahemdabad 380009 (Gujarat) 9825209689, rajanmankodi@ yahoo.co.in, 8424910678-kabra_rameshl@ yahoo.co.in Haryana Shri Vijay Kumar Singh, Addl. Excise & Taxation Mrs.Sangeeta Karmakar, Joint Commissioner, Excise & Taxation Commissioner, Haryana, Vanijiya Bhawan, Sector- 5, Panchkula 0172-2590931; 0172-2561335 vjsing2k@haryanatax.gov.in commr cexpchkl@nic.in Himachal Pradesh Shri D.T. Negi, Joint Excise & Taxation Shri Ravindra Kumar, Joint Commissioner 01772620426, 01722704039 jetc.tax@mailptax.gov.in; ravindra.kumar76@nic.in Jammu & Kashmir Mr. P. K. Bhat, (KAS), Additional Commissioner, Tax Planning , Shri Aman Garg, Joint Commissioner Jammu: Excise and Taxation Complex, Rail Head, Jammu. Kashmir: Excise and Taxation Complex, Ram Bagh, Srinagar 0191-2477303; aarjkgst@gmail.com 0194-2310875/ 2310135; aarjkgst@gmail.com Jharkhand Shri Ramchandra Prasad Barnwal, Joint Commissioner (Appeals) Shri Pradhuman Badariprasad Meena, Joi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
gst@mahavat.gov.in Mizoram Shri H.K. Lalhawngliana, Joint Commissioner Commissioner of State Tax, New Secretariat Complex, Aizal, Mizoram – 796001 0389-2336273 / 9436155443; mahawnga@gmail.com Odisha Shri Ananda Satapathy, Additional Commissioner Shri Nilanjan Pan, Joint Commissioner O/o the Chief Commissioner, GST & Central Excise, Central Revenue Building, GST Bhawan, Rajaswa Vishar, Near Vani Vihar, Bhubaneswar, Odisha -751007 943711721 ; 9830288794, asatpathy1960@gmail.com, & nilanjan_pan@yahoo.com Rajasthan Shri Sudhir Sharma, Joint Commissioner Shri Nitin Wapa, Joint Commissioner Shri Sudhir Sharma, Joint Commissioner, Room No.313, II Floor, Kar Bhawan, Ambedkar Ciorcle, Jaipur; Shri Nitin Wapa, Joint Commissioner, Room No.229, NCR Building, State Circle, C-Scheme- Jaipur. Shri Sudhir Sharma 09414718908; 0141-2388835; ac-jaipur-spl7@rajasthan-gov.in ; Shri Nitin Wapa 09805100023, nitin.wapa@gov.in; nitinwapa@gmail.com Sikkim Shri Manoj Rai, Joint Commissioner Shri Prakash
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =