UTGST: Change in constitution of Authority for Advance Ruling

The Ministry of Finance, Department of Revenue, has issued Notification No. 02/2023 – Union Territory Tax on May 25, 2023. This notification amends the previous notification No. 14/2018-Union Territory Tax, published on October 8, 2018, regarding the Authority for Advance Ruling in Union territories.

The names of the Union territories and the designated members of the Authority for Advance Ruling have been changed. For Dadra and Nagar Haveli and Daman and Diu, the designated members are:

• Shri Yudhast Kumar, Joint Commissioner, CGST Daman
• Shri Saurabh Mishra, Joint Commissioner, Union territory Goods and Services Tax, Union territory of Dadra and Nagar Haveli and Daman and Diu

MINISTRY OF FINANCE
(Department of Revenue)

Notification No. 02/2023 – Union territory Tax, Dated: 25th May, 2023

G.S.R. 390(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 the Central Goods and Services Tax Act, 2017 (12 of 2017) read with rule 103 of the Goods and Services Tax Rules, 2017, the Central Government hereby makes the following further amendment in the notification of the Government of India, Ministry of Finance, Department of Revenue No. 14/2018-Union territory Tax, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide G.S.R. 1004 (E), dated the 8th October 2018, namely:-

1. In the said notification, in the Table, for Sl. No. 3 and 4, and entries relating thereto, the following shall be substituted, namely: –

2. This notification shall come into force on the date of its publication in the Official Gazette.

[F. No. S-31011/35/2021-ST-I-DoR]

SUNIL KUMAR, Under Secy.

Note: – The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1004(E), dated the 8^th October, 2018 and subsequently amended, vide –

(i) notification No. 03/2019-Union territory Tax, dated the 16^thMay, 2019, published in the Gazette of India, vide number G.S.R. 366(E), dated the 16^th May, 2019;

(ii) notification No. 05/2019-Union territory Tax, dated the 14^thOctober, 2019, published in the Gazette of India, vide number G.S.R. 781(E), dated the 14^th October, 2019;

(iii) notification No. 06/2019-Union territory Tax, dated the 24^thDecember, 2019, published in the Gazette of India, vide number G.S.R. 948(E), dated the 24^th December, 2019;

(iv) notification No. 01/2022-Union territory Tax, dated the 21^stMarch, 2022, published in the Gazette of India, vide number G.S.R. 214(E), dated the 21^st March, 2022; and

(v) notification No. 02/2022-Union territory Tax, dated the 25^th November, 2022, published in the Gazette of India, vide number G.S.R. 849(E), dated the 25^th November, 2022.