Union Territory Goods and Services Tax Act, 2017
Chapter VII - Advance Ruling
Section 15 - Constitution of Authority for Advance Ruling
15. Constitution of Authority for Advance Ruling
(1) The Central Government shall, by notification, constitute an Authority to be known as the (name of the Union territory) Authority for Advance Ruling:
Provided that the Central Government may, on the recommendations of the Council, notify any Authority located in any State or any other Union territory to act as the Authority for the purposes of this Act.
(2) The Authority shall consist of-
(i) one member from amongst the officers of central tax; and
(ii) one member from amongst the officers of Union territory tax,
to be appointed by the Central Government.
(3) The qualifications, the method of appointment of the members and the terms and conditions of their service shall be such as may be prescribed.
Notifications
- Notification No. 03/2017 - 28-06-2017 - Seeks to appoints the 1stday of July, 2017, as the date on which the provisions of sections 6 to 16, 18 to 20 and 23 to 26 of Union Territory Goods and Services Tax Act, 2017 (14 of 2017)shall come into force.
- Notification No. 14/2018 - 08-10-2018 - seeks to notify the constitution of the Authority for Advance Ruling in the Union Territories (without legislature).
- Notification No. 01/2022 - 31-03-2022 - Seeks to amend notification no. 02/2019-Union Territory Tax to implement special composition scheme for Brick Kilns, as recommended by 45 GSTC Seeks to amend notification no. 02/2019-Union Territory Tax to implement special composition scheme for Brick Kilns, as recommended by 45 GSTC
- Notification No. 02/2022 - 31-03-2022 - Seeks to amend notification no. 02/2017-Union Territory Tax to implement special composition scheme for Brick Kilns, as recommended by 45 GSTC
- Notification No. 02/2023 - 25-05-2023 -
Amendment in Notification No. 14/2018-Union territory Tax dated 8th October 2018
- Notification No. 01/2023 - 12-05-2023 -
Seeks to amend Notification No. 14/2018 dated 8th October 2018
