This notification, No. F.36/Fin./Rev./I/2018-19/DSVI/389, issued by the Government of the National Capital Territory of Delhi on September 3, 2019, announces the constitution of the Delhi Appellate Authority for Advance Ruling for Goods and Services Tax (GST). This action is taken in exercise of the powers conferred by Section 99 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017). The Appellate Authority is established to hear appeals against advance rulings pronounced by the Delhi Authority for Advance Ruling. The authority consists of: (i) Chief Commissioner of Central Tax, Delhi Zone (Member) and (ii) Commissioner of State Tax (Member). The notification is issued by order and in the name of the Lt. Governor of the National Capital Territory of Delhi, A.K. Singh, Dy. Secy.VI Finance.
Key Entities Referenced
Delhi: National Capital Territory of Delhi, a state in India.
Delhi Goods and Services Tax Act, 2017: A law enacted by the Delhi government related to Goods and Services Tax.
Delhi Act 03 of 2017: Reference to the specific act number of the Delhi Goods and Services Tax Act, 2017.
Lt. Governor of the National Capital Territory of Delhi: The administrator of the National Capital Territory of Delhi.
Delhi Appellate Authority for Advance Ruling for Goods and Services Tax: An authority constituted to hear appeals against advance rulings related to Goods and Services Tax in Delhi.
Delhi Authority for Advance Ruling: The authority that makes advance rulings in Delhi, against which appeals can be made.
Chief Commissioner of Central Tax, Delhi Zone: One of the members of the Delhi Appellate Authority for Advance Ruling for Goods and Services Tax.
Commissioner of State Tax: Another member of the Delhi Appellate Authority for Advance Ruling for Goods and Services Tax.
jftLVªh la- Mh-,y-µ33002@99 Hkkjr ljdkj REGISTERED No. D.L.-33002/99
GOVERNMENT OF INDIA
vlk/kj.k
EXTRAORDINARY
çkf/dkj ls çdkf'kr
PUBLISHED BY AUTHORITY
la- 211] fnYyh] cq/okj] flrEcj 4] 2019@Hkknz 13] 1941 [jk-jk-jk-{ks-fn- la- 179
No. 211] DELHI, WEDNESDAY, SEPTEMBER 4, 2019/BHADRA 13, 1941 [N.C.T.D. No. 179
Hkkx—IV
PART—IV
——————
jk"Vªh; jktèkkuh jkT; {ks=k] fnYyh ljdkj
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
—————————
ििििवववव(cid:3)(cid:3)(cid:3)(cid:3)तत तत ((((ररररााााजजजज(cid:9)(cid:9)(cid:9)(cid:9)वववव----1111)))) ििििववववभभभभाााागगगग
अअअअििििधधधधससससचचूूचचूू ननननाााा
(cid:1)द(cid:3)ल ी, 3 िसत(cid:10)ब र, 2019
la- Qk- 3¼6½@foÙk ¼jkt-&1½@2018&19@Mh,l&vi/389-&fnYyh oLrq ,o a lsok dj
vf/kfu;e] 2017 ¼2017 dk fnYyh vf/kfu;e 03½ }kjk iznŸk “kfDr;k sa dk iz;kxs djr s gq, jk’Vªh; jkt/kkuh
{ks= fnYyh d s mijkT;iky ,rn~ }kjk ,Mokal :fyxa d s fy, fnYyh izkf/kdj.k }kjk ?kkfs’kr ,Mokal :fyxa
d s fo:) luq okbZ gsrq oLrq ,o a lsok dj] ,Mokal :fyxa d s fy, fuEufyf[kr fnYyh vihyh; izkf/kdj.k
xfBr djr s gS%a
¼1½ eq[; vk;qDr] dUs nzh; dj] fnYyh vpa y & lnL;
¼2½ vk;qDr] jkT; dj & lnL;
रा(cid:14)ीय राजधानी (cid:19)े(cid:21) (cid:1)द(cid:3)ली के उपरा(cid:25)यपाल
के आदेश से तथा उनके नाम पर,
ए. के. (cid:26)सह, उप-सिचव -VI (िव(cid:29))
4593 DG/20192 DELHI GAZETTE : EXTRAORDINARY PART IV]
FINANCE (REVENUE-1) DEPARTMENT
NOTIFICATION
Delhi, the 3nd September, 2019
No.F.3(6)/Fin.(Rev.-I)/2018-19/DS-VI/389.—In exercise of the powers conferred by Section 99 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 Delhi Appellate Authority for Advance Ruling for Goods and Services Tax, for hearing appeals
against the Advance Ruling pronounced by the Delhi Authority for Advance Ruling, consisting of :
(i) Chief Commissioner of Central Tax, Delhi Zone - Member
(ii) Commissioner of State Tax - Member
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.