GOVERNMENT OF INDIA
MINISTRY OF FINANCE / DEPARTMENT OF REVENUE
CENTRAL BOARD OF EXCISE & CUSTOMS
NORTH BLOCK, NEW DELHI-110001
Tele : +91-11-23092628 Fax : +91-11-23092346
D.O.No. C-50/94/2017-Ad.II
28th August, 2017
Dear Colleagues,
Consequent to the roll out of GST w.e.f. 01.07.2017, references are being received from State Governments for nomination of IRS (C&CE) officers as Member and Appellate Authority in Authority for Advance Ruling to be constituted in the States.
2. It has been decided that the Principal Chief Commissioner/Chief Commissioner of the Zone will be the nominated officer who will function as the Appellate Authority of their respective States’ Authority for Advance Ruling (Table enclosed). Further, vide this office D.O.No. 8/B/37/HRD (HRM-II)/2017 Dated 24.06.2017, Chief Commissioners have already been advised to nominate officers in the grade of Jt. Commissioner as Member of the Authority for Advance Ruling in each State (copy enclosed).
With best wishes,
Yours Sincerely
(S. Ramesh)
Encl: As above
To,
All Principal Chief Commissioners/
Chief Commissioners of GST & CX under CBEC
Copy to: 1. Additional Secretary, GST Council
2. The Website Manager, Directorate of Systems, New Delhi for uploading on the Department’s Website.
Nomination of chief commissioner / Chief Commissioner as Appellate Authorities for Advance Rulings in States and UTs:-
| SL No | State/UT for which Appellate Authority is nominated | Pr. CC / CC of GST & CX Zone nominated as Appellate Authority for Advance Rulings |
| STATE | ||
| 1 | Andhra Pradesh | CC, Vishakhapatnam GST & CX Zone |
| 2 | Assam | CC, Guwahati GST & CX Zone |
| 3 | Arunachal Pradesh | CC, Guwahati GST & CX Zone |
| 4 | Bihar | CC, Ranchi GST & CX Zone |
| 5 | Chhattisgarh | CC, Bhopal GST & CX Zone |
| 6 | GOA | CC, Pune GST & CX Zone |
| 7 | Gujarat | Pr. CC, Ahmadabad GST & CX Zone |
| 8 | Haryana | CC, Panchkula GST & CX Zone |
| 9 | Himachal Pradesh | CC, Chandigarh GST & CX Zone |
| 10 | Jammu & Kashmir | CC, Chandigarh GST & CX Zone |
| 11 | Jharkhand | CC, Ranchi GST & CX Zone |
| 12 | Karnataka | Pr. CC, Bengaluru GST & CX Zone |
| 13 | Kerala | CC, Thiruanantpuram GST & CX Zone |
| 14 | Madhya Pradesh | CC, Bhopal GST & CX Zone |
| 15 | Maharashtra | Pr. CC, Mumbai GST & CX Zone |
| 16 | Manipur | CC, Guwahati GST & CX Zone |
| 17 | Meghalaya | CC, Guwahati GST & CX Zone |
| 18 | Mizciram | CC, Guwahati GST & CX Zone |
| 19 | Nagaland | CC, Guwahati GST & CX Zone |
| 20 | Odisha | CC, Bhubaneswar GST & CX Zone |
| 21 | Punjab | CC, Chandigarh GST & CX Zone |
| 22 | Rajasthan | CC, Jaipur GST & CX Zone |
| 23 | Sikkim | Pr. CC, Kolkata GST & CX Zone |
| 24 | Tamil Nadu | Pr. CC, Chennai GST & CX Zone |
| 25 | Telangana | CC, Hyderabad GST & CX Zone |
| 26 | Tripura | CC, Guwahati GST & CX Zone |
| 27 | Uttar Pradesh | Pr. CC, Lucknow GST & CX Zone |
| 28 | Uttrakhand | CC, Meerut GST & CX Zone |
| 29 | West Bengal | Pr. CC, Kolkata GST & CX Zone |
| UNION TERRITORY | ||
| 1 | Andaman & Nicobar | Pr. CC, Kolkata GST & CX Zone |
| 2 | Chandigarh | CC, Chandigarh GST & CX Zone |
| 3 | Dadra & Nagar Haveli | CC, Vadodara GST & CX Zone |
| 4 | Daman & Diu | CC, Vadodara GST & CX Zone |
| 5 | Delhi | Pr. CC, Delhi GST & CX Zone |
| 6 | Lakshadweep | CC, Thiruanantpuram GST & CX Zone |
| 7 | Pudduchery | Pr. CC, Chennai GST & CX Zone |
GOVERNMENT OF INDIA
MINISTRY OF FINANCE / DEPARTMENT OF REVENUE
CENTRAL BOARD OF EXCISE & CUSTOMS
NORTH BLOCK, NEW DELHI-110001
Tele : +91-11-23092628 Fax: +91-11-23092346
D.O.No.8/B/37/HRD (HRM -11)/2017
Dated: 24.06.2017
Dear
Subject: Nomination of Officers at the rank of Joint Commissioner in the Authority of Advance Ruling in the GST – regarding.
As you are aware, provisions have been made for creation of Authority for Advance Ruling under GST in all States/Union Territories. For this purpose, one officer from CBEC is required to be nominated as a member of the Authority for Advance Ruling for the States/Union Territories.
2. Considering the shortage of officers at the level of Joint Commissioners, it may not be possible to nominate an officer exclusively as a member of the Authority for Advance Ruling. Hence, it has been decided that Chief Commissioners of CGST shall nominate an officer in the rank of Joint Commissioner from their respective zones, who in addition to other work assigned shall also function as the Member in the jurisdictional Authority for Advance Ruling of the States/Union Territories.
3. In respect of some States with overlapping jurisdictions, the Chief Commissioners as specified below will nominate the Joint Commissioner for this purpose:-
| SL. No. | State | Chief Commissioner of CGST |
| 1. | Maharashtra | CC Mumbai |
| 2. | Punjab | CC Chandigarh |
| 3. | Haryana | CC Panchkula |
| 4. | Gujarat | CC Ahmedabad |
| 5. | Chattisgarh / Madhya Pradesh | CC Bhopal |
| 6. | Patna / Jharkhand | CC Ranchi |
| 7. | Tamil Nadu / Pondicherry | CC Chennai |
| 8. | West Bengal / Sikkim | CC Kolkata |
Contd………../-
4. The name, phone number and e-mail address of the officer nominated as member of the Authority for Advance Ruling may be intimated to DGHRD and to the respective States’ GST authorities by e-mail with a copy to A.DG, HRM – II, DGHRD, CBEC, New Delhi on or before 29.06.2017.
With best wishes,
Yours Sincerely,
(S.Ramesh)
All the Chief Commissioners of CGST
