On June 27, 2024, the Commissioner of Sales Tax, Maharashtra, issued a significant notification under the Maharashtra Value Added Tax (VAT) Act 2002. The notification, No. VAT/AMD. 2015/1A/15/ADM-8, issued by the Commissioner of Sales Tax, Maharashtra State, marks the establishment of the “Advance Ruling Authority.” Comprising Joint Commissioners of Sales Tax, including Shri Vasant Chindhu Pichad as President, Shri Sanjay Narayan Jadhav, and Shri Satish Shivajirao Lohar as Members, the Authority is tasked with providing advance rulings under section 55 of the Maharashtra VAT Act 2002 and rule 63 of its accompanying rules.
This Authority replaces previous notifications on the matter, streamlining the process for tax rulings within the state. Effective immediately, it functions until further directives are issued. The constitution of this Authority aims to enhance clarity and consistency in tax interpretations, offering stakeholders a reliable mechanism for preemptive tax determinations.
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COMMISSIONER OF SALES TAX, MAHARASHTRA STATE, MUMBAI
GST Bhavan, Mazgaon, Mumbai 400 010, dated the 27th June, 2024.
NOTIFICATION
MAHARASHTRA VALUE ADDED TAX ACT, 2002.
No. VAT/AMD. 2015/1A/15/ADM-8.— In exercise of the powers conferred by sub-section (3) of section 55 of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005), in supersession of the Notification No. VAT/AMD. 2015/1A/15/ADM-8, dated the 6th October 2020 and all other Notifications issued in this behalf, the Commissioner of Sales Tax, Maharashtra State, hereby constitute the “Advance Ruling Authority”, comprising the following members :––
| Sr. No. (1) | Name of the Member (2) | Post (3) | Authorised as (4) |
| 1 | Shri Vasant Chindhu Pichad | Joint Commissioner of Sales Tax | President |
| 2 | Shri Sanjay Narayan Jadhav | Joint Commissioner of Sales Tax | Member |
| 3 | Shri Satish Shivajirao Lohar | Joint Commissioner of Sales Tax | Member |
The Authority shall come into existence with immediate effect and shall function as per the provisions of section 55 of the Maharashtra Value Added Tax Act, 2002 and rule 63 of the Maharashtra Value Added Tax Rules, 2005.
This Authority shall continue to function till further orders.
ASHEESH SHARMA,
Commissioner of Sales Tax,
Maharashtra State, Mumbai.
