Central Government, hereby, notifies the constitution of the Appellate Authority for Advance Ruling in the Union territories- Andaman and Nicobar Islands, Chandigarh, Daman and Diu, Dadra and Nagar Haveli and Lakshdweep vide Notification No. 04/2019-Union Territory Tax
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 04/2019-Union Territory Tax
New Delhi, the 16th May, 2019
G.S.R. 367(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) and in supersession of the notification No. 15/2018-Union territory Tax, dated the 8th October, 2018 of the Government of India, published vide number G.S.R. 1005(E), dated the 8th October, 2018, 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 Appellate Authority for Advance Ruling | Designation of Member |
| (1) | (2) | (3) |
| 1. | Andaman and Nicobar Islands | (i) Chief Commissioner of Central Tax, Kolkata Zone;
(ii) Commissioner, Goods and Services Tax, Union territory of Andaman and Nicobar Islands. |
| 2. | Chandigarh | (i) Chief Commissioner of Central Tax, Chandigarh Zone;
(ii) Excise and Taxation Commissioner, Union territory of Chandigarh. |
| 3. | Daman and Diu | (i) Chief Commissioner of Central Tax, Vadodara Zone;
(ii) Commissioner, (Union territory Goods and Services Tax), Union territory of Daman and Diu. |
| 4. | Dadra and Nagar Haveli | (i) Chief Commissioner of Central Tax, Vadodara Zone;
(ii) Commissioner, (Union territory Goods and Services Tax), Union territory of Dadra and Nagar Haveli. |
| 5. | Lakshdweep | (i) Chief Commissioner of Central Tax, Thiruvananthapuram Zone;
(ii) Secretary (Planning, Statistics and Taxation) (Union territory Goods and Services Tax), Union territory of Lakshdweep. |
2. This notification shall come into force on the date of its publication in the Official Gazette.
[F.No. S. 3101 1/21/2016-ST-I-DoR-Pt.1]
SUNIL KUMAR, Under Secy.
