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
(ii) Sh. Udit Prakash, Commissioner, Goods and Services Tax, Union territory of Andaman and Nicobar Islands.
(ii) Sh. Ajit Balaji Joshi, Excise and Taxation Commissioner, Union territory of Chandigarh.
(ii) Sh. Sandeep Kumar Singh, Commissioner (Union territory Goods and Services Tax), Union territory of Daman and Diu.
(ii) Sh. Kannan Gopinathan, Commissioner, (Union territory Goods and Services Tax), Union territory of Dadra and Nagar Haveli
(ii) Sh. Vijendra Singh Rawat, Secretary (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.