Union Territory Tax Notifications

UTGST Notification 14/2018

Title seeks to notify the constitution of the Authority for Advance Ruling in the Union Territories (without legislature).
Number 14/2018
Date 08-10-2018
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1) In exercise of the powers conferred by section 15 of the Union territory Goods and Services Tax Act, 2017 (14 of 2017) and section 96 of Central Goods and Services Tax Act, 2017 (12 of 2017) and rule 103 of the Goods and Services Tax Rules, 2017, the Central Government, hereby, notifies the Constitution of the Authority for Advance Ruling in the Union territories as mentioned in column (2) of the Table below with the Members as specified in column (3) of the said Table, namely:-

Table

2) This notification shall come into force on the date of its publication in the official Gazette.

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