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), and in supersession of the notification isssued vide G.O. Ms. No. 50, dated the 15th October, 2018 of the Commercial Taxes Secretariat, Government of Puducherry and published in the Gazette of Puducherry, Extraordinary Part-I, No. 143, dated the 15th October, 2018, the Lieutenant-Governor, Puducherry, hereby re-constitute the Puducherry Authority for Advance Ruling consisting of the following Members, namely:-

(i) Thiru N. Ramkumar, I.R.S. (C&CE), Joint Commissioner (Head Quarters), Office of the Commissioner of GST and Central Excise, Puducherry (Member-Central Tax).

(ii) Thiru S. Manickadeepan, Joint Commissioner, Commercial Taxes Department, Government of Puducherry (Member-State Tax).

2. In the event of arising a vacancy of a Member, for any reason in the aforesaid Authority, it will be filled automatically with an officer who is appointed/ posted to the abovesaid posts.

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

(By order of the Lieutenant-Governor)

Tarsem Kumar, i.a.s.,

Commissioner-cum-Secretary to Government (Finance).