Section 16 Of Utgst Constitution Of Appellate Authority For Advance Ruling

Other GST Sections

List of all sections of UTGST Act 2017 List of all sections of GST, All Sections of  CGST Act 2017 List of all sections of IGST Act 2017, All Sections Union Territory GST

Section 16 of UTGST – Constitution of Appellate Authority for Advance Ruling

(1) The Central Government shall, by notification, constitute an Appellate Authority to be known as the (name of the Union territory) Appellate Authority for Advance Ruling for Goods and Services Tax for hearing appeals against the advance ruling pronounced by the Advance Ruling Authority: Provided that the Central Government may, on the recommendations of the Council, notify any Appellate Authority located in any State or any other Union territory to act as the Appellate Authority for the purposes of this Act. (2) The Appellate Authority shall consist of—

(i) the Chief Commissioner of central tax as designated by the Board; and (ii) the Commissioner of Union territory tax having jurisdiction over the applicant.

Recommended Articles

GST Scope GST Return GST Forms GST Rate GST Registration What is GST? GST Invoice Format GST Composition Scheme HSN Code GST Login GST Rules GST Status Track GST ARN Time of Supply