**Policy Summary**
This notification, issued by the Government of the National Capital Territory of Delhi, Finance (Revenue-I) Department, and effective from July 1, 2017, formally establishes the Delhi Authority for Advance Ruling. This action is taken in accordance with Section 96 of the Delhi Goods and Services Tax (DGST) Act, 2017 (Delhi Act 03 of 2017).
The Authority consists of the following members:
1. Sh. Pankaj Jain, Joint Commissioner (Audit-I), Central Taxes/Central Excise, Commissionerate of Central Taxes, C.R. Building, I.P. Estate, appointed by the Central Government.
2. Sh. Rajesh Goyal, Additional Commissioner, DGST, appointed by the State Government.
The Delhi Authority for Advance Ruling will perform the statutory functions as outlined in Chapter XVII of the DGST Act 2017.
Key Entities Referenced
Central Government: The Union Government of India.
National Capital Territory of Delhi: A Union Territory and a state equivalent entity in India.
Delhi Goods and Services Tax Act, 2017: A law enacted by the Delhi government related to Goods and Services Tax.
Delhi Authority for Advance Ruling: A body constituted by the Lt. Governor of the National Capital Territory of Delhi to address advance rulings related to GST.
Sh. Pankaj Jain: Joint Commissioner Audit I, Central Taxes Central Excise, appointed by the Central Government as a member of the Delhi Authority for Advance Ruling.
Sh. Rajesh Goyal: Additional Commissioner, DGST, appointed by the State Government as a member of the Delhi Authority for Advance Ruling.
DGST Act 2017: Delhi Goods and Services Tax Act 2017
A. K. SINGH: Dy. Secy. VI Finance of National Capital Territory of Delhi
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4159 DG 2017 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV]
FINANCE (REVENUE-I) DEPARTMENT
NOTIFICATION
Delhi, the 4th July, 2017
No. F. 3(17)/Fin(Rev-I)/2017-18/DS-VI/412.—In exercise of the powers conferred by Section 96 of the Delhi
Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of the National Capital Territory of
Delhi, is pleased to constitute the Delhi Authority for Advance Ruling consisting of the following members:—
1. Sh. Pankaj Jain, Joint Commissioner (Audit – I), Central Taxes & Central Excise, Commissionerate of
Central Taxes, C.R. Building, I.P. Estate, appointed by Central Government.
2. Sh. Rajesh Goyal, Additional Commissioner, DGST, appointed by the State Government.
The Authority shall perform statutory functions as provided in Chapter XVII of DGST Act 2017.
This notification shall come into force with effect from the 1st day of July, 2017.
By Order and in the Name of the Lt. Governor
of the National Capital Territory of Delhi,
A. K. SINGH, Dy. Secy. VI (Finance)
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.