The Ministry of Finance, Department of Revenue, has issued Notification No. 01/2024, amending the Union Territory Goods and Services Tax Act, 2017. This amendment, exercising powers conferred by relevant sections, brings significant changes, particularly in the structure of the Appellate Authority for Advance Ruling.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 01/2024 – Union Territory Tax | Dated: 28th March, 2024
G.S.R. 234(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 the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, hereby, makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 04/2019 – Union Territory Tax, published in the Gazette of India, Extraordinary, vide number G.S.R. 367 (E), dated the 16th May, 2019, namely: –
1. In the said notification, in the Table, –
i. for Sl. Nos. 3 and 4 and the entries relating thereto, the following shall be substituted, namely: –
|
SI. No. |
Name of Union territory of Appellate Authority for Advance Ruling | Designation of the Member |
| (1) | (2) | (3) |
| “3. | Dadra and Nagar Haveli and Daman and Diu | (i) Chief Commissioner of Central Tax, Vadodara Zone;
(ii) Commissioner, (Union territory Goods and Services Tax), Union territory of Dadra and Nagar Haveli and Daman and Diu. |
ii. under column (1), SI. No.5 shall be re-numbered as SI. No. 4.
2. This notification shall come into force on the date of its publication in the Official Gazette.
[F. No. S-31011/3/2024-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 notification number G.S.R. 367(E), dated the 16th May, 2019.
