Executive Summary:
The document contains two notifications from the Ministry of Finance, Department of Revenue, concerning Union Territory Tax. The first notification, No. 03/2019, makes an amendment regarding the Joint and Deputy Commissioners for Union Territory Goods and Services Tax in Andaman and Nicobar Islands and Dadra and Nagar Haveli, respectively. The second notification, No. 04/2019, constitutes the Appellate Authority for Advance Ruling in various Union Territories, effective upon publication in the Official Gazette, superseding notification No. 15/2018.
Key Points / Main Content:
Notification 03/2019 - Amendment to Union Territory Tax
* Amends notification number 14/2018-Union Territory Tax.
* Replaces entries in the table for Sl. No. 1 and 4, column 3, item ii:
* For Andaman and Nicobar Islands: Ms. Nidhi Sarohe, Joint Commissioner, Union territory Goods and Services Tax.
* For Dadra and Nagar Haveli: Shri Nilesh Nishikant Gurav, Deputy Commissioner Union territory Goods and Services Tax.
* Effective upon publication in the official Gazette.
Notification 04/2019 - Appellate Authority for Advance Ruling Constitution
* Constitutes the Appellate Authority for Advance Ruling in Union territories.
* Supersedes notification No. 15/2018-Union Territory Tax, dated October 8, 2018.
* Table outlining the constitution for each Union territory:
* Andaman and Nicobar Islands: Chief Commissioner of Central Tax, Kolkata Zone and Commissioner, Goods and Services Tax, Union territory of Andaman and Nicobar Islands.
* Chandigarh: Chief Commissioner of Central Tax, Chandigarh Zone and Excise and Taxation Commissioner, Union territory of Chandigarh.
* Daman and Diu: Chief Commissioner of Central Tax, Vadodara Zone and Commissioner, Union territory Goods and Services Tax, Union territory of Daman and Diu.
* Dadra and Nagar Haveli: Chief Commissioner of Central Tax, Vadodara Zone and Commissioner, Union territory Goods and Services Tax, Union territory of Dadra and Nagar Haveli.
* Lakshadweep: Chief Commissioner of Central Tax, Thiruvananthapuram Zone and Secretary Planning, Statistics and Taxation Union territory Goods and Services Tax, Union territory of Lakshadweep.
* Effective upon publication in the Official Gazette.
Impact Analysis:
Central Government:
* Impact: Responsible for implementing and overseeing the amendments to Union Territory Tax and the constitution of the Appellate Authority for Advance Ruling.
* Action Required: Ensure proper publication and communication of the notifications.
Union Territory Goods and Services Tax Authorities:
* Impact: Must recognize the updated appointments of Joint and Deputy Commissioners. The authorities are now formally constituted.
* Action Required: Implement the changes as per Notification 03/2019 and adhere to the constitution outlined in Notification 04/2019.
Taxpayers in Union Territories:
* Impact: Will interact with the newly appointed Joint and Deputy Commissioners in Andaman and Nicobar Islands and Dadra and Nagar Haveli. The Appellate Authority for Advance Ruling is now formally constituted.
* Action Required: Be aware of the changes in authority and utilize the Appellate Authority for Advance Ruling as needed.
Key Entities Referenced
Union Territory Goods and Services Tax Act, 2017: A tax law enacted in 2017 in India
Central Goods and Services Tax Act, 2017: A tax law enacted in 2017 in India
Goods and Services Tax Rules, 2017: Rules pertaining to the Goods and Services Tax in India
Central Government: The Government of India
Union Territory of Andaman and Nicobar Islands: A union territory of India
Union Territory of Dadra and Nagar Haveli: A former union territory in India, now part of Dadra and Nagar Haveli and Daman and Diu
Appellate Authority for Advance Ruling: An authority constituted to handle appeals related to advance rulings in Union Territories regarding taxation.
Union Territory of Lakshadweep: A union territory of India
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EXTRAORDINARY
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No. 306] NEW DELHI, THURSDAY, MAY 16, 2019/VAISAKHA 26, 1941
ििििवववव(cid:3)(cid:3)(cid:3)(cid:3)तत तत ममममं(cid:8)ं(cid:8)ं(cid:8)ं(cid:8)ााााललललयययय
((((ररररााााजजजज(cid:5)(cid:5)(cid:5)(cid:5)वव वव ििििववववभभभभाााागगगग))))
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:4)द(cid:6) ली, 16 मई, 2019
सससस..ंं..ंं 00003333////2222000011119999––––ससससंघंघंघंघ रररराााा(cid:15)(cid:15)(cid:15)(cid:15)यय यय (cid:16)(cid:16)(cid:16)(cid:16)(cid:8)(cid:8)ेे(cid:8)(cid:8)ेे ककककरररर
ससससाााा....ककककाााा....ििििनननन.... 333366666666((((अअअअ))))....————क(cid:10)(cid:11)ीय सरकार, संघ रा(cid:18) य (cid:19)(cid:21)े माल और सेवा कर अिधिनयम, 2017 (2017 का 14) क(cid:31)
धारा 15, क(cid:10)(cid:11)ीय माल और सवे ा कर अिधिनयम, 2017 (2017 का 12) क(cid:31) धारा 96 तथा माल और सेवा कर िनयम, 2017
के िनयम 103 %ारा &द’त शि)य* का &योग करते -ए, भारत के राजप(cid:21) म (cid:10) तारीख 8 अ3त ूबर, 2018 क(cid:31) सा.का.िन. स6ं य ा
1004(अ) %ारा &कािशत अिधसूचना सं6य ा 14/2018-संघ रा(cid:18) य (cid:19)े(cid:21) कर म(cid:10) िन9 निलिखत सशं ोधन करती ह,ै अथा:त:-
उ3त अिधसूचना म,(cid:10) सारणी म,(cid:10) (i) >म स.ं 1 ? त9 भ (3) म (cid:10)मद (ii) क(cid:31) &िविA के ? थान पर िन9 निलिखत &िविA रखी
जाएगी,
‘‘(ii) सुCी िनिध सरोह,े संयु3त आयु3 त (सघं रा(cid:18) य (cid:19)े(cid:21) माल और सेवा कर), अंडमान और िनकोबार %ीप संघ रा(cid:18)य
(cid:19)े(cid:21)’’
(ii) >म सं. 4 के ?त 9भ (3) म(cid:10) मद (ii) क(cid:31) &िविA के ? थान पर िन9न िलिखत &िविA रखी जाएगी,
‘‘ (ii) Cी िनलशे िनिशकातं गुराव, उपायु3त (संघ रा(cid:18) य (cid:19)े(cid:21) माल और सेवा कर), दादरा और नागर हवेली सघं रा(cid:18)य
(cid:19)े(cid:21)’’
2. यह अिधसूचना राजप(cid:21) म(cid:10) इसके &काशन क(cid:31) तारीख को &व ’ृ त होगी।
[फा.स.ं एस. 31011/21/2016-एसटी-I-डीओरआर-भाग-1]
सुनील कुमार, अवर सिचव
(cid:19)(cid:19)(cid:19)(cid:19)टटटट(cid:21)(cid:21)(cid:21)(cid:21)पप पप णणणण : मूल अिधसूचना, भारत के राजप(cid:21), असाधारण, भाग-II, खंड 3, उप-खंड (i) म(cid:10) सा.का.िन. 1004(अ), तारीख
8 अ3त ूबर, 2018 %ारा &कािशत क(cid:31) गई।
2469 GI/2019 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 16th May, 2019
No. 03/2019-Union Territory Tax
G.S.R. 366(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 make the following amendment in the notification
number 14/2018-Union territory Tax, published in the Gazette of India vide G.S.R. number 1004 (E) dated the 8th October
2018, namely: -
In the said notification, in the Table (i), - against Sl. No. 1, in column (3), against item (ii), for the entry, the
following entry shall be substituted, namely: -
“(ii) Ms. Nidhi Sarohe, Joint Commissioner (Union territory Goods and Services Tax), Union territory
of Andaman and Nicobar Islands.”
(ii) against Sl. No. 4, in column (3), against item (ii), for the entry, the following entry shall be substituted,
namely: -
“(ii) Shri Nilesh Nishikant Gurav, Deputy Commissioner (Union territory Goods and Services Tax),
Union territory of Dadra and Nagar Haveli.”
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]
SUNIL KUMAR, Under Secy.
Note: The principal notification was published in Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
G.S.R. 1004(E), dated 08th October, 2018.
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:4)द(cid:6) ली, 16 मई, 2019
सससस..ंं..ंं 00004444////2222000011119999––––ससससंघंघंघंघ रररराााा(cid:15)(cid:15)(cid:15)(cid:15)यय यय (cid:16)(cid:16)(cid:16)(cid:16)(cid:8)(cid:8)ेे(cid:8)(cid:8)ेे ककककरररर
ससससाााा....ककककाााा....ििििनननन.... 333366667777((((अअअअ....))))————क(cid:10)(cid:11)ीय सरकार संघ रा(cid:18) य (cid:19)े(cid:21) माल और सेवा कर अिधिनयम, 2017 (2017 का 14) क(cid:31) धारा
16 और क(cid:10)(cid:11)ीय माल और सेवा कर अिधिनयम, 2017 (2017 का 12) क(cid:31) धारा 99 %ारा &द’त शि)य* का &योग करते -ए
और भारत सरकार क(cid:31) अिधसचू ना स.ं 15/2018, सघं रा(cid:18)य (cid:19)े(cid:21) कर, तारीख 8 अ3त बू र, 2018, सा.का.िन. 1005(अ)
तारीख 8 अ3त बू र, 2018 %ारा &कािशत अिधसूचना का अिध>मण करत े -ए नीच े क(cid:31) गई सारणी के ? त9 भ 2 म(cid:10) यथा
उि(cid:6)लिखत सघं रा(cid:18)य (cid:19)े(cid:21) म (cid:10)उ3त सारणी के ? त9 भ 3 म (cid:10)िविनMदN ट सद? य* के साथ अिPम िविनण:य के िलए अपील &ािधकरण
का गठन अिधसिू चत करती ह,ै अथा:त:-
>. सं. अिPम िविनण:य हते ु अपील सद? य का पदनाम
&ािधकरण के सघं रा(cid:18)य (cid:19)(cid:21)े
का नाम
(1) (2) (3)
1. अंडमान और िनकोबार %ीप (i) मु6 य आयु3 त क(cid:10)(cid:11)ीय कर, कोलकाता जोन;
समूह
(ii) आयु3त , माल और सेवा कर, अंडमान और िनकोबार %ीप संघ रा(cid:18) य (cid:19)े(cid:21)।
2. चंडीगढ़ (i) मु6 य आयु3 त क(cid:10)(cid:11)ीय कर, चंडीगढ़ जोन;
(ii) उ’प ाद शु(cid:6) क और कराधान आयु3 त, चंडीगढ़ सघं रा(cid:18) य (cid:19)े(cid:21) ।
3. दमन और %ीव (i) मु6 य आयु3 त क(cid:10)(cid:11)ीय कर, बडोदरा जोन;
(ii) आयु3 त, (संघ रा(cid:18) य (cid:19)े(cid:21) माल और सेवा कर), दमन और दीव सघं रा(cid:18) य
(cid:19)े(cid:21)।¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 3
4. दादरा व नगर हवेली (i) मु6 य आयु3 त क(cid:10)(cid:11)ीय कर, बडोदरा जोन;
(ii) आयु3 त, (संघ रा(cid:18) य (cid:19)े(cid:21) माल और सेवा कर), दादरा व नगर हवेली संघ
रा(cid:18) य (cid:19)े(cid:21)।
5. ल(cid:19)%ीप (i) मु6 य आयु3 त क(cid:10)(cid:11)ीय कर, ितTवनंतपरु म जोन;
(ii) सिचव, (योजना, सांि6यक(cid:31) और कराधान) (संघ रा(cid:18) य (cid:19)े(cid:21) माल और सेवा
कर), ल(cid:19)%ीप संघ रा(cid:18) य (cid:19)े(cid:21)।
2. यह अिधसूचना राजप(cid:21) म(cid:10) इसके &काशन क(cid:31) तारीख को &व’ृ त होगी।
[फा.स.ं एस. 31011/21/2016-एसटी-I-डीओरआर-भाग-1]
सुनील कुमार, अवर सिचव
NOTIFICATION
New Delhi, the 16th May, 2019
No. 04/2019-Union Territory Tax
G.S.R. 367(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) and in supersession
of the notification No. 15/2018-Union territory Tax, dated the 8th October, 2018 of the Government of India, published
vide number G.S.R. 1005(E), dated the 8th October, 2018, 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 Designation of Member
of Appellate Authority
for Advance Ruling
(1) (2) (3)
1. Andaman and Nicobar (i) Chief Commissioner of Central Tax, Kolkata Zone;
Islands (ii) Commissioner, Goods and Services Tax, Union territory of Andaman and
Nicobar Islands.
2. Chandigarh (i) Chief Commissioner of Central Tax, Chandigarh Zone;
(ii) Excise and Taxation Commissioner, Union territory of Chandigarh.
3. Daman and Diu (i) Chief Commissioner of Central Tax, Vadodara Zone;
(ii) Commissioner, (Union territory Goods and Services Tax), Union territory of
Daman and Diu.
4. Dadra and Nagar Haveli (i) Chief Commissioner of Central Tax, Vadodara Zone;
(ii) Commissioner, (Union territory Goods and Services Tax), Union territory of
Dadra and Nagar Haveli.
5. Lakshdweep (i) Chief Commissioner of Central Tax, Thiruvananthapuram Zone;
(ii) Secretary (Planning, Statistics and Taxation) (Union territory Goods and
Services Tax), Union territory of Lakshdweep.
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]
SUNIL KUMAR, Under Secy.
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