Notification
> >seeks to notify the constitution of the Authority for Advance Ruling in the Union Territories (without legislature).
G.S.R. …… (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 Islands |
Goods and Services Tax, Union territory of Andaman and Nicobar Islands. |
2. |
Chandigarh |
|
3. |
Daman and Diu |
(Union territory Goods and Services Tax), Union territory of Daman and Diu. |
4. |
Dadar and Nagar Haveli |
|
5. |
Lakshadweep |
|
2. This notification shall come into force on the date of its publication in the official Gazette.
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