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[GST] Constitution of Authority for Advance Ruling in Union Territories

Ministry of Finance (Department of Revenue) Notification No. 14/2018 - Union territory Tax dated the 8th October, 2018 — Constitution of the Authority for Advance Ruling in the Union Territories (without legislature).

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 Central Goods and Services Tax Act, 2017 (12 of 2017) and rule 103 of the Goods and Services Tax Rules, 2017, the Central Government, hereby, notifies the Constitution of the 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
Constitution of the Authority for Advance Ruling in the Union Territories (without legislature)

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

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Ministry of Finance (Department of Revenue) Notification No. 15/2018 - Union territory Tax dated the 8th October, 2018 — Constitution of the Appellate Authority for Advance Ruling in the Union Territories (without legislature).

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), 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
Constitution of the Appellate Authority for Advance Ruling in the Union Territories (without legislature).\

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

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