Executive Summary:
These notifications, issued by the Ministry of Finance, Department of Revenue, on October 8, 2018, concern the constitution of authorities for advance ruling and appellate authority for advance ruling in Union Territories. They are issued under the Union territory Goods and Services Tax Act, 2017 and Central Goods and Services Tax Act, 2017. The notifications come into force on the date of their publication in the official Gazette.
Key Points / Main Content:
Authority for Advance Ruling Constitution (Notification No. 14/2018):
* Constitutes the Authority for Advance Ruling in specific Union territories.
* Specifies the members for each Authority, listing their names and designations.
* Andaman and Nicobar Islands: Sh. D. P. S Khushwah, Joint Commissioner of Central Tax, Kolkata Zone; Sh. Subhankar Ghosh, Joint Commissioner, Goods and Services Tax, Union territory of Andaman and Nicobar Islands.
* Chandigarh: Sh. Kumar Gaurav Dhawan, Joint Commissioner of Central Tax, Chandigarh Zone; Sh. Rakesh Kumar Popli, Additional Commissioner, Excise and Taxation Department, Union territory of Chandigarh.
* Daman and Diu: Sh. Satish Kumar, Joint Commissioner of Central Tax, Vadodara Zone; Smt. Charmie Parekh, Deputy Commissioner Union territory Goods and Services Tax, Union territory of Daman and Diu.
* Dadar and Nagar Haveli: Sh. Satish Kumar, Joint Commissioner of Central Tax, Vadodara Zone; Sh. Rajat Saxena, Deputy Commissioner, Union territory Goods and Services Tax, Union territory of Dadra and Nagar Haveli
* Lakshadweep: Sh. B.G. Krishnan, Joint Commissioner of Central Tax, Thiruvananthapuran Zone; Sh. Ankit Kumar Agarwal, DirectorPlanning, Statistics and Taxation Union territory Goods and Services Tax, Union territory of Lakshadweep.
Appellate Authority for Advance Ruling Constitution (Notification No. 15/2018):
* Constitutes the Appellate Authority for Advance Ruling in specific Union territories.
* Specifies the members for each Appellate Authority, listing their names and designations.
* Andaman and Nicobar Islands: Sh. Rakesh Kumar Sharma, Chief Commissioner of Central Tax, Kolkata Zone; Sh. Udit Prakash, Commissioner, Goods and Services Tax, Union territory of Andaman and Nicobar Islands.
* Chandigarh: Ms. Manoranjan Kaur Virk, Chief Commissioner of Central Tax, Chandigarh Zone; Sh. Ajit Balaji Joshi, Excise and Taxation Commissioner, Union territory of Chandigarh.
* Daman and Diu: Sh. Ajay Jain, Chief Commissioner of Central Tax, Vadodara Zone; Sh. Sandeep Kumar Singh, Commissioner Union territory Goods and Services Tax, Union territory of Daman and Diu.
* Dadar and Nagar Haveli: Sh. Ajay Jain, Chief Commissioner of Central Tax, Vadodara Zone; Sh. Kannan Gopinathan, Commissioner, Union territory Goods and Services Tax, Union territory of Dadra and Nagar Haveli
* Lakshadweep: Sh. Pullela Nageswara Rao, Chief Commissioner of Central Tax, Thiruvananthapuran Zone; Sh. Vijendra Singh Rawat, Secretary Planning, Statistics and Taxation Union territory Goods and Services Tax, Union territory of Lakshadweep.
Impact Analysis:
Union Territory Tax Payers:
* Impact: Provides clarity on the designated authorities for advance rulings and appeals within their respective Union territories.
* Action Required: Take note of the constituted authorities for future Advance Ruling related processes.
Central and Union Territory Tax Departments:
* Impact: Defines the structure and membership of the Authority for Advance Ruling and Appellate Authority for Advance Ruling in the specified Union territories.
* Action Required: Implement the notifications by ensuring the constituted authorities are functional and accessible.
Key Entities Referenced
Union territory Goods and Services Tax Act, 2017: A tax law enacted in 2017, referenced in the notification regarding the constitution of the Authority for Advance Ruling and the Appellate Authority for Advance Ruling.
Central Goods and Services Tax Act, 2017: A tax law enacted in 2017, referenced in the notification regarding the constitution of the Authority for Advance Ruling and the Appellate Authority for Advance Ruling.
Goods and Services Tax Rules, 2017: Rules pertaining to the Goods and Services Tax, referenced in the notification regarding the constitution of the Authority for Advance Ruling.
Authority for Advance Ruling: An authority being constituted in Union territories, as per the notification.
Appellate Authority for Advance Ruling: An appellate authority being constituted in Union territories, as per the notification.
Andaman and Nicobar Islands: A Union territory of India where the Authority for Advance Ruling and the Appellate Authority for Advance Ruling are being constituted.
Chandigarh: A Union territory of India where the Authority for Advance Ruling and the Appellate Authority for Advance Ruling are being constituted.
Daman and Diu: A Union territory of India where the Authority for Advance Ruling and the Appellate Authority for Advance Ruling are being constituted.
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EXTRAORDINARY
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PART II—Section 3—Sub-section (i)
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No. 716] NEW DELHI, MONDAY, OCTOBER 8, 2018/ASVINA 16, 1940
ििििवववव(cid:3)(cid:3)(cid:3)(cid:3)तत तत मममम(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, 8 अ(cid:10) तूबर, 2018
सससस..ंं..ंं 11114444////2222000011118888 ससससघघघघंंंं 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.... 1111000000004444((((अअअअ))))....————क(cid:14)(cid:15)ीय सरकार, संघ रा(cid:22) य (cid:23)(cid:25)े माल और सेवा कर अिधिनयम, 2017 (2017 का 14) क"
धारा 15 तथा क(cid:14)(cid:15)ीय माल और सेवा कर अिधिनयम, 2017 (2017 का 12) क" धारा 96 तथा माल और सेवा कर िनयम,
2017 के िनयम 103 (ारा )द*त शि,य- का )योग करते 0ए, नीचे दी गई सारणी के 4त भं 2 म (cid:14) यथा उि(cid:6)लिखत सघं रा(cid:22) य
(cid:23)े(cid:25)- म (cid:14)उ(cid:10)त -सारणी के 4त ंभ 3 म(cid:14) िविन7द8ट सद4 य- के साथ अि:म िविनण;य के िलए )ािधकरण का गठन अिधसूिचत करती
ह,ै अथा;त:—
ससससााााररररणणणणीीीी
(cid:19)(cid:19)(cid:19)(cid:19).... सससस....ंंंं अअअअिििि(cid:22)(cid:22)(cid:22)(cid:22)मममम ििििववववििििननननणणणणयय(cid:25)(cid:25)यय(cid:25)(cid:25) ककककेेेे ििििललललएएएए (cid:27)(cid:27)(cid:27)(cid:27)ााााििििधधधधककककररररणणणण ककककेेेे ससससघघंंघघंं ससससदददद(cid:30)(cid:30)(cid:30)(cid:30)यय यय ककककाााा ननननाााामममम औऔऔऔरररर पपपपददददननननाााामममम
रररराााा(cid:15)(cid:15)(cid:15)(cid:15)यययय (cid:16)(cid:16)(cid:16)(cid:16)(cid:8)(cid:8)ेे(cid:8)(cid:8)ेे ककककाााा ननननाााामममम
((((1111)))) ((((2222)))) ((((3333))))
1. अंडमान और िनकोबार (i) >ी डी. पी. एस. कुशवाहा, संयु(cid:10) त आयु(cid:10) त, क(cid:14)(cid:15)ीय कर, कोलकाता
ज़ोन;
(ii) >ी शभु ाकं र घोष, संयु(cid:10) त आयु(cid:10) त, माल और सेवा कर, अंडमान
और िनकोबार सघं रा(cid:22) य (cid:23)े(cid:25)।
2. चंडीगढ़ (i) >ी कुमार गौरव धवन, संय(cid:10)ु त आयु(cid:10) त, क(cid:14)(cid:15)ीय कर, चंडीगढ़ ज़ोन;
(ii) >ी राकेश कुमार पोपली, अपर आयु(cid:10)त , उ*प ाद श(cid:6)ु क और
कराधान िवभाग, चंडीगढ़ संघ रा(cid:22) य (cid:23)े(cid:25)।
5902 GI/2018 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
3. दमन और दीव (i) >ी सतीश कुमार, संयु(cid:10) त आयु(cid:10) त, क(cid:14)(cid:15)ीय कर, वडोदरा ज़ोन;
(ii) >ीमती चारमी पारेख, उपायु(cid:10) त, (सघं रा(cid:22) य (cid:23)े(cid:25) माल एवं सेवा
कर), दमन और दीव सघं रा(cid:22)य (cid:23)े(cid:25)।
4. दादरा और नगर हवले ी (i) >ी सतीश कुमार, संयु(cid:10) त आयु(cid:10) त, क(cid:14)(cid:15)ीय कर, वडोदरा ज़ोन;
(ii) >ी रजत स(cid:10) सने ा, उपायु(cid:10)त , (संघ रा(cid:22) य (cid:23)े(cid:25) माल और सेवा कर),
दादरा और नगर हवले ी संघ रा(cid:22) य (cid:23)े(cid:25)।
5. ल(cid:23)(ीप (i) >ी बी. जी कृ8 णन, संयु(cid:10)त आयु(cid:10) त, क(cid:14)(cid:15)ीय कर, ितNवनंतपुरम
ज़ोन;
(ii) >ी अ(cid:4)ं कत कुमार अ:वाल, िनदशे क (योजना, सािं Oयक" और
कराधान), (संघ रा(cid:22) य (cid:23)े(cid:25) माल और सेवा कर), ल(cid:23)(ीप सघं रा(cid:22) य
(cid:23)े(cid:25)।
2. यह अिधसूचना राजप(cid:25) म (cid:14)इसके )काशन क" तारीख को )व*ृ त होगी।
[फा. सं. एस-31011/21/2016-एसटी-I-डीओआर-पीटी.1]
राजेQ (cid:15) कुमार, अवर सिचव
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 8th October, 2018
No. 14/2018-Union territory Tax
G.S.R. 1004(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 Name and designation of the Member
Authority for Advance Ruling
(1) (2) (3)
1. Andaman and Nicobar Islands (i) Sh. D. P. S Khushwah, Joint Commissioner of Central
Tax, Kolkata Zone;
(ii) Sh. Subhankar Ghosh, Joint Commissioner, Goods and
Services Tax, Union territory of Andaman and Nicobar
Islands.
(i) Sh. Kumar Gaurav Dhawan, Joint Commissioner of
2. Chandigarh Central Tax, Chandigarh Zone;
(ii) Sh. Rakesh Kumar Popli, Additional Commissioner,
Excise and Taxation Department, Union territory of
Chandigarh.¹ Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 3
3. Daman and Diu (i) Sh. Satish Kumar, Joint Commissioner of Central Tax,
Vadodara Zone;
(ii) Smt. Charmie Parekh, Deputy Commissioner (Union
territory Goods and Services Tax), Union territory of Daman
and Diu.
4. Dadar and Nagar Haveli (i) Sh. Satish Kumar, Joint Commissioner of Central Tax,
Vadodara Zone;
(ii) Sh. Rajat Saxena, Deputy Commissioner, (Union
territory Goods and Services Tax), Union territory of Dadra
and Nagar Haveli
5. Lakshadweep (i) Sh. B.G. Krishnan, Joint Commissioner of Central Tax,
Thiruvananthapuran Zone;
(ii) Sh. Ankit Kumar Agarwal, Director(Planning, Statistics
and Taxation) (Union territory Goods and Services Tax),
Union territory of Lakshadweep.
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]
RAJENDRA KUMAR, Under Secy.
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:4)द(cid:6) ली, 8 अ(cid:10) तूबर, 2018
ससससं.ं.ं.ं. 11115555////2222000011118888----ससससघघंंघघंं 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.... 1111000000005555((((अअअअ))))....————क(cid:14)(cid:15) सरकार, संघ रा(cid:22) य (cid:23)े(cid:25) माल और सेवा कर अिधिनयम, 2017 (2017 का 14) क"
धारा 16 तथा क(cid:14)(cid:15)ीय माल और सेवा कर अिधिनयम, 2017 (2017 का 12) क" धारा 99 (ारा )द* त शि,य- का )योग
करते 0ए, नीचे दी गई सारणी के 4त ंभ 2 म(cid:14) यथा उि(cid:6)लिखत संघ रा(cid:22)य (cid:23)(cid:25)े - म (cid:14) उ(cid:10) त सारणी के 4त भं 3 म (cid:14)िविन7द8ट सद4य -
के साथ अि:म िविनण;य के िलए अपील )ािधकरण का गठन अिधसिू चत करती ह,ै अथात; :—
ससससााााररररणणणणीीीी
(cid:19)(cid:19)(cid:19)(cid:19).... सससस....ंंंं अअअअिििि(cid:22)(cid:22)(cid:22)(cid:22)मममम ििििववववििििननननणणणणयय(cid:25)(cid:25)यय(cid:25)(cid:25) ककककेेेे ििििललललएएएए अअअअपपपपीीीीलललल (cid:27)(cid:27)(cid:27)(cid:27)ााााििििधधधधककककररररणणणण ककककेेेे ससससदददद(cid:30)(cid:30)(cid:30)(cid:30)यय यय ककककाााा ननननाााामममम औऔऔऔरररर पपपपददददननननाााामममम
ससससघघंंघघंं 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)ेे ककककाााा ननननाााामममम
((((1111)))) ((((2222)))) ((((3333))))
1. अंडमान और िनकोबार (i) >ी राकेश कुमार शमा,; मुOय आयु(cid:10)त , क(cid:14)(cid:15)ीय कर, कोलकाता
ज़ोन;
(ii) >ी उ(cid:4)दत )काश, आयु(cid:10) त, माल और सेवा कर, अंडमान और
िनकोबार संघ रा(cid:22) य (cid:23)े(cid:25)।
2. चंडीगढ़ (i) सु>ी मनोरंजन कौर िवक;, मुOय आयु(cid:10) त, क(cid:14)(cid:15)ीय कर, चंडीगढ़
ज़ोन;
(ii) >ी अजीत बालाजी जोशी, उ* पाद श(cid:6)ु क और कराधान
आयु(cid:10) त, चंडीगढ़ सघं रा(cid:22) य (cid:23)(cid:25)े ।
3. दमन और दीव (i) >ी अजय जैन, मुOय आय(cid:10)ु त , क(cid:14)(cid:15)ीय कर, वडोदरा ज़ोन;
(ii) >ी संदीप कुमार Sसह, आयु(cid:10) त, (संघ रा(cid:22) य (cid:23)े(cid:25) माल एवं
सेवा कर), दमन और दीव सघं रा(cid:22)य (cid:23)े(cid:25)।4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
4. दादरा और नगर हवले ी (i) >ी अजय जैन, मुOय आय(cid:10)ु त , क(cid:14)(cid:15)ीय कर, वडोदरा ज़ोन;
(ii) >ी कानन गोपीनाथन, आयु(cid:10) त, (सघं रा(cid:22) य (cid:23)े(cid:25) माल एवं
सेवा कर), दादरा और नगर हवले ी संघ रा(cid:22) य (cid:23)े(cid:25)।
5. ल(cid:23)(ीप (i) >ी पु(cid:6)ल ले ा नगे4 वरा राव, मOु य आयु(cid:10) त, क(cid:14)(cid:15)ीय कर,
ितNवनंतपरु म ज़ोन;
(ii) >ी िवजेQ (cid:15) Sसह रावत, सिचव (योजना, सांिOयक" और
कराधान), ल(cid:23)(ीप संघ राज य् (cid:23)े(cid:25)।
2. यह अिधसूचना राजप(cid:25) म(cid:14) इसके )काशन क" तारीख को )वृ* त होगी।
[फा. सं. एस-31011/21/2016-एसटी-I-डीओआर-पीटी.1]
राजेQ (cid:15) कुमार, अवर सिचव
NOTIFICATION
New Delhi, the 8th October, 2018
No. 15/2018-Union territory Tax
G.S.R. 1005(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 of
1. Andaman and Nicobar Islands 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 Haveli¹ Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 5
(i) Sh. Pullela Nageswara Rao, Chief Commissioner of
5. Lakshadweep Central Tax, Thiruvananthapuran Zone;
(ii) Sh. Vijendra Singh Rawat, Secretary (Planning, Statistics
and Taxation) (Union territory Goods and Services Tax),
Union territory of Lakshadweep.
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]
RAJENDRA KUMAR, Under Secy.
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.