Section 15 of UTGST Act 2017: Constitution of Authority for Advance Ruling

Provisions under Section 15 of the Union Territory Goods and Services Tax (UTGST) Act, 2017 relating to “Constitution of Authority for Advance Ruling”, are as under:

Section 15 of UTGST Act 2017: Constitution of Authority for Advance Ruling (CHAPTER VII – ADVANCE RULING)

(1) The Central Government shall, by notification, constitute an Authority to be known as the (name of the Union territory) Authority for Advance Ruling:

Provided that the Central Government may, on the recommendations of the Council, notify any Authority located in any State or any other Union territory to act as the Authority for the purposes of this Act.

(2) The Authority shall consist of—

(i) one member from amongst the officers of central tax; and

(ii) one member from amongst the officers of Union territory tax, to be appointed by the Central Government.

(3) The qualifications, the method of appointment of the members and the terms and conditions of their service shall be such as may be prescribed.

Amendments History:

1. CBEC notifies 01/07/2017 as the Commencement date for Section 15 of the UTGST Act 2017, vide UT Tax Notification 3/2017 dt. 28/06/2017.

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Note: The UTGST Act 2017 has been notified vide GOI Notification dt. 12/04/2017, which has subsequently been amended  through UTGST (Amendment) Act 2018, Finance Act 2019, Finance Act 2020, Finance Act 2021, including various Notifications issued by the Govt./ CBIC from time to time, relating to the commencement dates of various Sections/ Provisions in the respective UTGST/ Amendment Acts, wherever required. Information on this page is a Section-wise compilation of Amendments made by all such Notifications, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.