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
(ii) Ms. Nidhi Sarohe, Joint Commissioner (Union territory Goods and Services Tax), Union territory of Andaman and Nicobar Islands
(ii) Shri Sumeet Sihag, Joint Excise and Taxation Commissioner and Deputy Commissioner-cum Collector (Excise), Union territory of Chandigarh
(ii) Shri Saurabh Mishra, Joint Commissioner, (Union territory Goods and Services Tax), Union territory of Dadra and Nagar Haveli and Daman and Diu.
(ii) Sh. Ankit Kumar Agarwal, Director(Planning, Statistics and Taxation) (Union territory Goods and Services Tax), Union territory of Lakshadweep.
2. This notification shall come into force on the date of its publication in the official Gazette.
RAJENDRA KUMAR,
Under Secy.