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.
Govt. has notified the Union Territory Goods and Services Tax (UTGST) Act, 2017 on 12 April, 2017 followed with various CBIC Notifications on commencement date for various Sections/ Provisions thereof from time to time. Govt. has further notified the Union Territory Goods and Services Tax (UTGST) (Amendment) Act, 2018 on 30 Aug. 2018 followed with CBIC Notification on commencement date of various Sections/ Provisions thereof from 1 Feb. 2019 vide Notification No. 1/2019 Union Territory Tax dt. 29 Jan. 2019, except for amendments where the date of commencement is different from 1 Feb. 2019 and has specifically been mentioned in the UTGST Amendment Act, 2018 itself.
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