In exercise of the powers conferred by sub-section (1) of section 96 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, hereby constitutes the 'Puducherry Authority for Advance Ruling' consisting of the following Members, namely:-

(i) Thiru A. Syam Sundar, I.R.S. (C & CE), Joint Commissioner (Head Quarters), Office of the Commissioner of GST and Central Excise, Puducherry.

(ii) Thiru Shivraj Meena, Joint Commissioner, Commercial Taxes Department, Government of Puducherry.

2. The Authority shall function from the Office of the Commissioner of State Tax, Commercial Taxes Department, Puducherry.

(By order of the Lieutenant-Governor)

Dr. V. Candavelou, I.A.S.,

Commissioner-cum-Secretary

to Government (Finance).