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) and in supersession of the notification No. 15/2018-Union territory Tax, dated the 8th October, 2018 of the Government of India, published vide number G.S.R. 1005(E), dated the 8th October, 2018, 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) Commissioner, Goods and Services Tax, Union territory of Andaman and Nicobar Islands.
(ii) Excise and Taxation Commissioner, Union territory of Chandigarh.
(ii) Commissioner, (Union territory Goods and Services Tax), Union territory Dadra and Nagar Haveli of Daman and Diu.
(ii) Secretary (Planning, Statistics and Taxation) (Union territory Goods and Services Tax), Union territory of Lakshdweep.
2. This notification shall come into force on the date of its publication in the Official Gazette.
SUNIL KUMAR,
Under Secy.