Finance Ministry notifies amendments in the constitution of the Appellate Authority for Advance Ruling in the Union territories.
The Ministry of Finance, Department of Revenue vide Notification No. 01/2024 – Union Territory Tax dated March 28, 2024 amending the earlier Notification No. 04/2019 – Union Territory Tax dated May 19, 2019. This amendment revises the composition of the Appellate Authority for Advance Ruling for the union territory of Dadra and Nagar Haveli and Daman and Diu. Specifically, the Chief Commissioner of Central Tax, Vadodara Zone, and the Commissioner (Union Territory Goods and Services Tax) for the named territories replace previous entries at serial numbers 3 and 4, with serial number 5 being renumbered to 4 namely: –
TABLE
| Sl. No. | Name of Union territory of Appellate Authority for Advance Ruling | Designation of Member |
| (1) | (2) | (3) |
| 1. | Andaman and Nicobar Islands | (i) Chief Commissioner of Central Tax, Kolkata Zone;
(ii) Commissioner, Goods and Services Tax, Union territory of Andaman and Nicobar Islands. |
| 2. | Chandigarh | (i) Chief Commissioner of Central Tax, Chandigarh Zone;
(ii) Excise and Taxation Commissioner, Union territory of Chandigarh. |
| 1[3. | Dadra and Nagar Haveli and Daman and Diu | (i) Chief Commissioner of Central Tax, Vadodara Zone;
(ii) Commissioner, (Union territory Goods and Services Tax), Union territory of Dadra and Nagar Haveli and Daman and Diu.] |
| 2[4.] | Lakshdweep | (i) Chief Commissioner of Central Tax, Thiruvananthapuram Zone;
(ii) Secretary (Planning, Statistics and Taxation) (Union territory Goods and Services Tax), Union territory of Lakshdweep. |
NOTES:-
1. Substituted vide NOTIFICATION NO. 01/2024 – Union Territory Tax dated March 28, 2024 before it was read as,
| “3. | Daman and Diu | (i) Chief Commissioner of Central Tax, Vadodara Zone;
(ii) Commissioner, (Union territory Goods and Services Tax), Union territory of Daman and Diu. |
| 4. | Dadra and Nagar Haveli | (i) Chief Commissioner of Central Tax, Vadodara Zone;
(ii) Commissioner, (Union territory Goods and Services Tax), Union territory of Dadra and Nagar Haveli.” |
2. Re-Numbered vide NOTIFICATION NO. 01/2024 – Union Territory Tax dated March 28, 2024 before it was read as, “5.”
The Notification can be accessed at:https://a2z-bucket.s3.amazonaws.com/No._01-2024_-_Union_Territory_Tax.pdf
Source from: https://www.a2ztaxcorp.com/blogs/66066e42ffbac666aacbd6f6/details