Clause 1

1. In exercise of the powers conferred by section 16 of the Union territory Goods and Services Tax Act, 2017 (14 of 2017) and section 99 of Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, hereby, notifies the Constitution of the Appellate 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

Sl. No. Name of Union territory of the Name and designation of the Member Appellate Authority for Advance Ruling

(1) (2) (3)

(i) Sh. Rakesh Kumar Sharma, Chief Commissioner

1. Andaman and Nicobar Islands of Central Tax, Kolkata Zone;

(ii) Sh. Udit Prakash, Commissioner, Goods and Services Tax, Union territory of Andaman and Nicobar Islands. (i)Ms. Manoranjan Kaur Virk, Chief Commissioner of Central Tax, Chandigarh Zone;

2. Chandigarh (ii)Sh. Ajit Balaji Joshi, Excise and Taxation Commissioner, Union territory of Chandigarh. (i)Sh. Ajay Jain, Chief Commissioner of Central Tax, 3. Daman and Diu Vadodara Zone;

(ii)Sh. Sandeep Kumar Singh, Commissioner (Union territory Goods and Services Tax), Union territory of Daman and Diu. (i)Sh. Ajay Jain, Chief Commissioner of Central Tax, 4. Dadar and Nagar Haveli Vadodara Zone;

(ii)Sh. Kannan Gopinathan, Commissioner, (Union territory Goods and Services Tax), Union territory of Dadra and Nagar Haveli

(i)Sh. Pullela Nageswara Rao, Chief Commissioner

5. Lakshadweep of Central Tax, Thiruvananthapuran Zone;

(ii)Sh. Vijendra Singh Rawat, Secretary (Planning, Statistics and Taxation) (Union territory Goods and Services Tax), Union territory of Lakshadweep.

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