Central Government notifies the Constitution of the Authority for Advance Ruling in the Union territories
14/2018 Dated:- 8-10-2018 Union Territory GST (UTGST)
GST
UTGST
UTGST
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION No. 14/2018-Union territory Tax
New Delhi, the 8th October, 2018
G.S.R. 1004(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:-
TABLE
Sl. No.
Name of Union territory of the Authority for Advance Ruling
Name and designation of the Member
(1)
(2)
(3)
1.
Andaman and Nicobar Isla
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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.
2. 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 Secy.
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NOTES:-
1.
Substituted vide Notification No. 03/2019-Union Territory Tax dated 16-05-2019 before it was read as,
“(ii) Sh. Subhankar Ghosh, Joint Commissioner, Goods and Services Tax, Union territory of Andaman and Nicobar Islands.”
2.
Substituted vide Notiication No. 03/2019-Union Territory Tax dated 16-05-2019 before it was read as,
“(ii) Sh. Rajat Saxena, Deputy Commissioner, (Union territory Goods and Services Tax), Union territory of Dadra and Nagar Haveli”
3.
Substituted vide Notification No. 05/2019-Union territory Tax dated
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dditional Commissioner, Excise and Taxation Department, Union territory of Chandigarh.”
8.
Substituted vide Notification No. 02/2023 – Union territory Tax dated 25-05-2023 before it was read as,
“3.
Daman and Diu
^4[(i) Shri Vishnu V Pandit, Additional Commissioner, Central Goods and Services Tax & Central Excise, Vadodara Zone;]
(ii) Smt. Charmie Parekh, Deputy Commissioner (Union territory Goods and Services Tax), Union territory of Daman and Diu.
4.
Dadar and Nagar Haveli
^4A[(i) Shri Vishnu V Pandit, Additional Commissioner, Central Goods and Services Tax & Central Excise, Vadodara Zone;]
^2[(ii) Shri Nilesh Nishikant Gurav, Deputy Commissioner (Union territory Goods and Services Tax), Union territory of Dadra and Nagar Haveli.]”
9.
Substituted vide Notification No. 01/2026 – Union territory Tax dated 06-03-2026 before it was read as,
“(i) Shri Yudhast Kumar, Joint Commissioner, CGST Daman”
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