Section 16 of UTGST Act 2017: Constitution of Appellate Authority for Advance Ruling

Provisions under Section 16 of the Union Territory Goods and Services Tax (UTGST) Act, 2017 relating to “Constitution of Appellate Authority for Advance Ruling”, are as under:

Section 16 of UTGST Act 2017: Constitution of Appellate Authority for Advance Ruling (CHAPTER VII – 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.

Amendments History:

1. CBEC notifies 01/07/2017 as the Commencement date for Section 16 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.