ADVANCE RULING AUTHORITIES
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
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 Tam
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vernment
Name and designation of Member of Central 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-78100
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goa@nic.in
Gujarat
Shri R.B.Mankodi, Joint Commissioner (Legal)
Shri Gyan Chand Jain, Joint 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
Sh
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the Advance Ruling Authority (GST)8th floor, New Building, GST Bhavan, Mazgoan
Mumbai-10
022-23760746, advancerulinggst@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.
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-Bhokta Bhawan, Pandit Nehru Complex, Gurkhabasti, Agartala, Tripura (West), Pin-799006
AAR State0381-2325534,
0381-2325554 (FAX)aartripura@gmail.comAAR Central9874418877l.beimopha@gov.in
Uttar Pradesh
Shri Sanjay Kumar Patahak, Joint Commissioner (Law) Commercial Tax, U.P. Lucknow
Shri Dinesh Kumar, Joint Commissioner, GST & Central Excise, Lucknow
Zone.
Commissioner Commercial Tax, U.P., 4, Vibhuti Khand, Gomti
Nagar, Lucknow.
7235001019 sanjay.111972@gov.in
9836952854
dineshcustom11@yahoo.com
Uttarakhand
Shri Vipin Chandra,, Addl.Commissioner,
Shri Amit Gupta, Joint Commissioner
1.State Tax Headquarter, Pulia No- 06, Ring Road, Nathanpur, Dehradun-248010. 2.Office of Commissioner, GST, E-Block, Nehru Colony, Dehradun-
248010
9837065275,fax-0135-2669935 8469378472.
Fax-0135-2668732 1. vipin1965dc@gmail.com 2.guptaamit.irs@gmail.com
West Bengal
Shri Parthasarathi Dey, Senior Joint Commissioner
Sri Vishwanath, Joint Commissioner
14, Beliaghata Road, Kolkata-
7000
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