In exercise of the powers conferred by section 3 of the Union Territory Goods & Service Tax Act 2017 (No 14 of 2017) and all powers enabling him in this behalf the Admmistiator Union Territory, Chandigarh is pleased to appoint Sh Arun Kumar Gupta, IAS as Commissioner (Appeals) to perform the functions as an Appellate Authority Under Section 21 of the Union Territory Goods and Service Tax Act. 2017 read with Section 107 of Central Goods and Service Tax, 2017 and Rule 2 of the Union Territory Goods and Service Tax Rules, 2017 read with Rule 109A of Central Goods and Service Tax Rules 2017
Secretary Excise & Taxation
Union Territory Chandigarh