Notification No. 15/2018 Union territory tax DT on 8th October, 2018, GST

 

seeks to notify the constitution of the Appellate Authority for Advance Ruling in the Union Territories (without legislature). 

The Extract of GST Notification No. 15/2018-Union territory tax is given below: 

             Notification No. 15/2018 – Union territory tax, GST

 

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

 

Government of India

Ministry of Finance

(Department of Revenue)

 

Notification No. 15      /2018 - Union territory Tax

 

New Delhi, the   8 October, 2018

 

G.S.R. …… (E).- In exercise of the powers conferred by section 16 of the Union territory

 

Goods and Services Tax Act, 2017 (14 of 2017) and section 99 of Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, hereby, notifies the Constitution of the Appellate 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	Name and designation of the Member
	Appellate Authority for
	Advance Ruling
(1)	(2)	(3)
		(i) Sh. Rakesh Kumar Sharma, Chief Commissioner
1.	Andaman and Nicobar Islands	of Central Tax, Kolkata Zone;
		(ii)  Sh.  Udit  Prakash,  Commissioner,  Goods  and
		Services  Tax,  Union  territory  of  Andaman  and
		Nicobar Islands.
		(i)Ms. Manoranjan Kaur Virk,  Chief Commissioner
		of Central Tax, Chandigarh Zone;
2.	Chandigarh
		(ii)Sh.  Ajit  Balaji  Joshi,  Excise  and  Taxation
		Commissioner, Union territory of Chandigarh.
		(i)Sh. Ajay Jain, Chief Commissioner of Central Tax,
3.	Daman and Diu	Vadodara Zone;
		(ii)Sh. Sandeep Kumar Singh, Commissioner (Union
		territory Goods and Services Tax), Union territory of
		Daman and Diu.
		(i)Sh. Ajay Jain, Chief Commissioner of Central Tax,
4.	Dadar and Nagar Haveli	Vadodara Zone;
		(ii)Sh.  Kannan  Gopinathan,  Commissioner,  (Union
		territory Goods and Services Tax), Union territory of
		Dadra and Nagar Haveli