APPELLATE AUTHORITY FOR ADVANCE RULINGS UNDER GST
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 16-7-2018<\/p>\n
Appeal to Appellate Authority
\nSection 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.
\nSection 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<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ioner of Commercial Tax, (Karnataka) Bengaluru = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Taxes, Ezhilagam, No.3, Kamarjar Salai, Chepak, Chennai – 600 005. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" APPELLATE AUTHORITY FOR ADVANCE RULINGS UNDER GSTBy: – DR.MARIAPPAN GOVINDARAJANGoods and Services Tax – GSTDated:- 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 … Continue reading “APPELLATE AUTHORITY FOR ADVANCE RULINGS UNDER GST”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-12626","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12626","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12626"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12626\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12626"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12626"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12626"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nState Appellate Authorities
\nThe list of State Appellate Authorities appointed by the respective States are furnished as below-
\nName of State\/ Union Territory
\nMember – State Government
\nMember – Central Government
\nOffice Address
\nTelephone\/Fax Email id of office
\n(1)
\n(2)
\n(3)
\n(4)
\n(5)
\nChandigarh
\nShri Ajit Balaji Joshi, IAS Excise & Taxation Commissioner
\nDeputy Commissioner Office, Sector 17, Chandigarh
\n0172-2700109 dc-chd@nic.in.
\nAndhra Pradesh
\nSri. J. Syamala Rao, I.A.S., Chief Commissioner of State Tax, Andhra Prades
\nSri. Y.S Shahrawath, I.R.S., Chief Commissioner of Central Tax – Visakhapatnam Zone
\nO\/o Chief Commissioner of Central Tax & Customs, 1st Floor, GST B<\/p>\n
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\nThe Principal Chief Commissioner, Bengaluru, GST & CX Zone, Bengaluru
\nOffice of the Commissioner of Commercial Taxes, (Karnataka), Vanijya Terige Karyalaya, Kalidasa Road, Gandhinagar, Bengaluru560009
\nTel.No.: 080-22262935; Fax No.: 080-22263595 email: cto.karbng@nic.in.
\nKerala \/ Lakshadweep
\nShri.Dr.Rajan N Khobragade IAS, Commissioner of State Tax
\nShri. Pullela Nageswara Rao, IRS, Chief Commissioner of Central Tax, Central Excise & Customs
\nSTATE: 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
\n0471-2785202; 0471-2785203 cct.ctd@kerala.gov.in.
\n 0484-2394100\/0404 Fax: 0484-2397614 cccochin@nic.in
\nMaharashtra
\nShri Rajiv jalota, Commissioner of State Tax
\nMs.Sungita Sharma, Chief Commissioner of CGST and Central Excise, Mumbai Zone
\n15th F<\/p>\n
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\nTel. No.:044-28521744; Fax.No.:044-28551864 email: cct@ctd.tn.gov.in.
\nTelangana
\nSri. V. Anil Kumar, Commissioner of State Tax
\nShri Bankey Behari Agrawal, Chief Commissioner, Central Tax and Customs
\nO\/o Commissioner of State Tax, C.T.Complex, Nampally, Hyderabad
\nTel.040-24652356 Fax.040-24618912 e-mail – tg_cct@tgct.gov.in.
\nUttar Pradesh
\nSmt.Kamini Chauhan Ratan (IAS) Commissioner Commercial Tax Dept, UP
\nSri P.M. Govande, Chief Commissioner, CGST & Central Excise, Lucknow Zone
\n4, Vibhuti Khnad, Gomti Nagar, Lucknow – 226010
\n0522 – 2721147 ctcomhqlu-up@nic.in 0522 – 2233136 ccu-cexlko@nic.in.
\nUttarakhand
\nSmt. Sowjanya, Commissioner of State Tax, Uttarakhand
\nShri S.H. Hasan, Chief Commissioner, Customs & CGST, Meerut Zone, Meeru
\nO\/o the Commissioner of Commercial of CGST, Commissionerate, E-Block, Nehru Colony, Haridwar Road, Dehradun, Uttarakhand
\nPh.0135-2668668(O) Fax.0135-2668732 email-acdehradun@gmail.<\/p>\n
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