APPELLATE AUTHORITY FOR ADVANCE RULINGS UNDER GST
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 16-7-2018
Appeal to Appellate Authority
Section 98(4) of Central Goods and Services Act, 2017 ('Act' for short) provides that where an application for advance ruling is admitted, the Authority for Advance Ruling shall, after examining such further material as may be placed before it by the applicant or obtained by the Authority and after providing an opportunity of being heard to the applicant or his authorized representative as well as to the concerned officer or his authorized representative, pronounce its advance ruling on the question specified in the application.
Section 100 of the Act provides the procedure for filing appeal against the order of the Authority for Advance Ruling before the Appellate Authority for Advance Rulings. The said section provides that the concerned officer, the jurisdictional officer or an applicant aggrieved by any adva
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isions of this Chapter XVII, for the purposes of this Act, the Appellate Authority for Advance Ruling constituted under the provisions of a State Goods and Services Tax Act or a Union Territory Goods and Services Tax Act shall be deemed to be the Appellate Authority in respect of that State or Union territory.
State Appellate Authorities
The list of State Appellate Authorities appointed by the respective States are furnished as below-
Name of State/ Union Territory
Member – State Government
Member – Central Government
Office Address
Telephone/Fax Email id of office
(1)
(2)
(3)
(4)
(5)
Chandigarh
Shri Ajit Balaji Joshi, IAS Excise & Taxation Commissioner
Deputy Commissioner Office, Sector 17, Chandigarh
0172-2700109 dc-chd@nic.in.
Andhra Pradesh
Sri. J. Syamala Rao, I.A.S., Chief Commissioner of State Tax, Andhra Prades
Sri. Y.S Shahrawath, I.R.S., Chief Commissioner of Central Tax – Visakhapatnam Zone
O/o Chief Commissioner of Central Tax & Customs, 1st Floor, GST B
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ioner of Commercial Tax, (Karnataka) Bengaluru
The Principal Chief Commissioner, Bengaluru, GST & CX Zone, Bengaluru
Office of the Commissioner of Commercial Taxes, (Karnataka), Vanijya Terige Karyalaya, Kalidasa Road, Gandhinagar, Bengaluru560009
Tel.No.: 080-22262935; Fax No.: 080-22263595 email: cto.karbng@nic.in.
Kerala / Lakshadweep
Shri.Dr.Rajan N Khobragade IAS, Commissioner of State Tax
Shri. Pullela Nageswara Rao, IRS, Chief Commissioner of Central Tax, Central Excise & Customs
STATE: 9th Floor, Tax Towers, Killippalam, Karamana P.O., Thiruvananthapuram PIN695002 CENTRE: Office of the Chief Commissioner of Central Tax, Central Excise & Customs, Thiruvananthapuram Zone, Central Revenue Building, I.S.Press Road, Kochi-682 018
0471-2785202; 0471-2785203 cct.ctd@kerala.gov.in.
0484-2394100/0404 Fax: 0484-2397614 cccochin@nic.in
Maharashtra
Shri Rajiv jalota, Commissioner of State Tax
Ms.Sungita Sharma, Chief Commissioner of CGST and Central Excise, Mumbai Zone
15th F
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Taxes, Ezhilagam, No.3, Kamarjar Salai, Chepak, Chennai – 600 005.
Tel. No.:044-28521744; Fax.No.:044-28551864 email: cct@ctd.tn.gov.in.
Telangana
Sri. V. Anil Kumar, Commissioner of State Tax
Shri Bankey Behari Agrawal, Chief Commissioner, Central Tax and Customs
O/o Commissioner of State Tax, C.T.Complex, Nampally, Hyderabad
Tel.040-24652356 Fax.040-24618912 e-mail – tg_cct@tgct.gov.in.
Uttar Pradesh
Smt.Kamini Chauhan Ratan (IAS) Commissioner Commercial Tax Dept, UP
Sri P.M. Govande, Chief Commissioner, CGST & Central Excise, Lucknow Zone
4, Vibhuti Khnad, Gomti Nagar, Lucknow – 226010
0522 – 2721147 ctcomhqlu-up@nic.in 0522 – 2233136 ccu-cexlko@nic.in.
Uttarakhand
Smt. Sowjanya, Commissioner of State Tax, Uttarakhand
Shri S.H. Hasan, Chief Commissioner, Customs & CGST, Meerut Zone, Meeru
O/o the Commissioner of Commercial of CGST, Commissionerate, E-Block, Nehru Colony, Haridwar Road, Dehradun, Uttarakhand
Ph.0135-2668668(O) Fax.0135-2668732 email-acdehradun@gmail.
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