Notification No. 14/2018-Union Territory Tax,dt. 08-10-2018-Notifications regarding constitution of Authority for Advance Ruling and Appellate Authority for Advance Ruling respectively in Union Territories (without legislature)

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India

Ministry of Finance

(Department of Revenue)

Notification No. 14/2018 – Union territory Tax

New Delhi, the 8 October, 2018

G.S.R. …… (E).- 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:-

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