ADVANCE RULING AUTHORITIES
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 22-5-2018<\/p>\n
Chapter XVII of the Central Goods and Services Tax Act, 2017 ('Act' for short) deals with the provisions relating to advance ruling.
\nSection 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.
\nRule 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.
\nSection 96 of the State GST Acts provides for the constitution of Authority for Advance Ruling. For example section 96 of Tam<\/p>\n
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\nName and designation of Member of Central Government
\nOffice address of the Authority
\nTelephone No.\/ email id of the
\noffice of the Authority
\nAndhra Pradesh
\nSri J.V.M. Sarma, Joint Commissioner
\nSri Amnaresh Kumar, Joint Commissioner
\nO\/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
\n0866-2821175,
\narcapgst2017@gmail.com
\nArunachal Pradesh
\nShri Airudh S. Singh,Commissioner
\nShri Suven Das Gupta, Joint Commissioner
\nOffice of the Commissioner, Kar Bhavan, Sector-C Itanagar, District Papum – Pare, Arunachal Pradesh
\n1. 0360-2211771, Fax no.2291993, 9712574717. tax-com-arn@nic.in; anirudhssingh@gmail.com 2. 0360-2350641; 9163083333 cgstitanagar@gmail.com, suvendasgupta@gmail.com
\nAssam
\nShri Ramen Kumar Barman, Joint Commissioner
\nShri J.K. Simte, Additional Commissioner
\nOffice of the Commissioner of Taxes, Kar-Bhawan, G.S. Road, Dispur, Guwahati-78100<\/p>\n
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\nGujarat
\nShri R.B.Mankodi, Joint Commissioner (Legal)
\nShri Gyan Chand Jain, Joint Commissioner
\nRajya Kar Bhavan, Ashram Road, Ahemdabad 380009 (Gujarat)
\n9825209689, rajanmankodi@ yahoo.co.in, 8424910678-kabra_rameshl@ yahoo.co.in
\nHaryana
\nShri Vijay Kumar Singh, Addl. Excise & Taxation
\nMrs.Sangeeta Karmakar, Joint Commissioner,
\nExcise & Taxation Commissioner, Haryana, Vanijiya Bhawan, Sector- 5, Panchkula
\n0172-2590931; 0172-2561335 vjsing2k@haryanatax.gov.in commr
\ncexpchkl@nic.in
\nHimachal Pradesh
\nShri D.T. Negi, Joint Excise & Taxation
\nShri Ravindra Kumar, Joint Commissioner
\n01772620426, 01722704039 jetc.tax@mailptax.gov.in; ravindra.kumar76@nic.in
\nJammu & Kashmir
\nMr. P. K. Bhat, (KAS), Additional Commissioner, Tax Planning ,
\nShri Aman Garg, Joint Commissioner
\nJammu: Excise and Taxation Complex, Rail Head, Jammu. Kashmir: Excise and Taxation Complex, Ram Bagh, Srinagar
\n0191-2477303; aarjkgst@gmail.com 0194-2310875\/ 2310135; aarjkgst@gmail.com
\nJharkhand
\nSh<\/p>\n
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\nMumbai-10
\n022-23760746, advancerulinggst@mahavat.gov.in
\nMizoram
\nShri H.K. Lalhawngliana, Joint Commissioner
\nCommissioner of State Tax, New Secretariat Complex, Aizal,
\nMizoram – 796001
\n0389-2336273 \/ 9436155443; mahawnga@gmail.com
\nOdisha
\nShri Ananda Satapathy, Additional Commissioner
\nShri Nilanjan Pan, Joint Commissioner
\nO\/o the Chief Commissioner, GST & Central Excise, Central Revenue Building, GST Bhawan, Rajaswa Vishar, Near Vani Vihar, Bhubaneswar, Odisha -751007
\n943711721 ; 9830288794, asatpathy1960@gmail.com, & nilanjan_pan@yahoo.com
\nRajasthan
\nShri Sudhir Sharma, Joint
\nCommissioner
\nShri Nitin Wapa, Joint Commissioner
\nShri 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-
\nJaipur.
\nShri Sudhir Sharma 09414718908; 0141-2388835; ac-jaipur-spl7@rajasthan-gov.<\/p>\n
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\nAAR State0381-2325534,
\n0381-2325554 (FAX)aartripura@gmail.comAAR Central9874418877l.beimopha@gov.in
\nUttar Pradesh
\nShri Sanjay Kumar Patahak, Joint Commissioner (Law) Commercial Tax, U.P. Lucknow
\nShri Dinesh Kumar, Joint Commissioner, GST & Central Excise, Lucknow
\nZone.
\nCommissioner Commercial Tax, U.P., 4, Vibhuti Khand, Gomti
\nNagar, Lucknow.
\n7235001019 sanjay.111972@gov.in
\n9836952854
\ndineshcustom11@yahoo.com
\nUttarakhand
\nShri Vipin Chandra,, Addl.Commissioner,
\nShri Amit Gupta, Joint Commissioner
\n1.State Tax Headquarter, Pulia No- 06, Ring Road, Nathanpur, Dehradun-248010. 2.Office of Commissioner, GST, E-Block, Nehru Colony, Dehradun-
\n248010
\n9837065275,fax-0135-2669935 8469378472.
\nFax-0135-2668732 1. vipin1965dc@gmail.com 2.guptaamit.irs@gmail.com
\nWest Bengal
\nShri Parthasarathi Dey, Senior Joint Commissioner
\nSri Vishwanath, Joint Commissioner
\n14, Beliaghata Road, Kolkata-
\n7000<\/p>\n
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