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Chapter XVII of the Central Goods and Services Tax Act, 2017 (‘Act’ for short) deals with the provisions relating to advance ruling.
Section 96 of the Act prescribes the Authority for advance rulings. This section provides that subject to the provisions of the Chapter XVII, for the purposes of this Act, the Authority for advance ruling constituted under the provisions of a State Goods and Services Tax Act or Union Territory Goods and Services Tax Act shall be deemed to be the Authority for advance ruling in respect of that State or Union territory.
Rule 103 of Central Goods and Services Tax Rules, 2017 provides that the Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.
Section 96 of the State GST Acts provides for the constitution of Authority for Advance Ruling. For example section 96 of Tamil Nadu GST Act, 2017 provides that the Government shall, by notification, constitute an Authority to be known as the Tamil Nadu Authority for Advance Ruling. The Government may, on the recommendation of the Council, notify any Authority located in another State to act as the Authority for the State.
The Authority shall consist of-
(i) one member from amongst the officers of central tax; and
(ii) one member from amongst the officers of State tax,
to be appointed by the Central Government and the State Government respectively. The qualifications, the method of appointment of the members and the terms and conditions of their services shall be such as may be prescribed.
Authorities for Advance Ruling under States
In this article the name of the authorities constituted by each State, the address of the office of Authority and the details of phone numbers and email id are furnished for the benefit of the readers.
Name of State/Union territory | Name & designation of Member of State Government | Name and designation of Member of Central Government | Office address of the Authority | Telephone No./ email id of the office of the Authority | ||
Andhra Pradesh | Sri J.V.M. Sarma, Joint Commissioner
| Sri Amnaresh Kumar, Joint Commissioner
| O/o the Chief Commissioner of State Tax, 5-59, R.K. Spring Valley Apartments, Block-B, Edupugallu (V), Kankipadu (M), Vijayawada, Krishna District, Andhra Pradesh- 521 144
| 0866-2821175,
| ||
Arunachal Pradesh
| Shri Airudh S. Singh,Commissioner
| Shri Suven Das Gupta, Joint Commissioner
| Office of the Commissioner, Kar Bhavan, Sector-C Itanagar, District Papum - Pare, Arunachal Pradesh
| 1. 0360-2211771, Fax no.2291993, 9712574717. [email protected]; [email protected] 2. 0360-2350641; 9163083333 [email protected], [email protected]
| ||
Assam
| Shri Ramen Kumar Barman, Joint Commissioner
| Shri J.K. Simte, Additional Commissioner
| Office of the Commissioner of Taxes, Kar-Bhawan, G.S. Road, Dispur, Guwahati-781006, Assam
| 0361-2232513, [email protected]
| ||
Bihar
| Shri Sanjay Kumar Mawandia, Additional Commissioner,
| Shri Ashwini Kumar, Additional Commissioner
| Ground Floor, Commercial Tax Department, Vikash Bhawan, Baily Road, Patna-800001
|
| ||
Chhattisgarh
| Shri S.K. Bakshi, Joint Commissioner,
| Shri R.K. Singh Joint Commissioner,
| O/o The Commissioner of Commercial Tax, Chhattisgarh, Civil Lines, Near Rajbhavan, Raipur Chhattisgarh.
| [email protected] 0771-2423518 [email protected] 0771-2274746
| ||
Delhi
| Shri Vinay Kumar, Spl Commissioner,
| Shri Pankaj Jain, Joint Commissioner (Audit-I),
| Room No.304, 3rd Floor, Trade & Taxes Department Govt. of NCT of Delhi, I.P. Estate New Delhi - 110002
| 011-23352310 ; 011-23379723 [email protected] [email protected]
| ||
Goa | Shri Rajan K. Satardekar, Additional Commissioner
| Shri S.K. Sinha, Additional Commissioner
| O/o The Commissioner of Commercial Tax, Vikrikar Bhavan, Mahatama Gandhi Road, Panaji, Goa- 4030001.
| 2229430 / 2229225 [email protected]
| ||
Gujarat
| Shri R.B.Mankodi, Joint Commissioner (Legal)
| Shri Gyan Chand Jain, Joint Commissioner
| Rajya Kar Bhavan, Ashram Road, Ahemdabad 380009 (Gujarat)
| 9825209689, rajanmankodi@ yahoo.co.in, 8424910678-kabra_rameshl@ yahoo.co.in
| ||
Haryana
| Shri Vijay Kumar Singh, Addl. Excise & Taxation
| Mrs.Sangeeta Karmakar, Joint Commissioner,
| Excise & Taxation Commissioner, Haryana, Vanijiya Bhawan, Sector- 5, Panchkula
| 0172-2590931; 0172-2561335 [email protected] commr
| ||
Himachal Pradesh
| Shri D.T. Negi, Joint Excise & Taxation
| Shri Ravindra Kumar, Joint Commissioner
|
| 01772620426, 01722704039 [email protected]; [email protected]
| ||
| Mr. P. K. Bhat, (KAS), Additional Commissioner, Tax Planning ,
| Shri Aman Garg, Joint Commissioner
| Jammu: Excise and Taxation Complex, Rail Head, Jammu. Kashmir: Excise and Taxation Complex, Ram Bagh, Srinagar
| 0191-2477303; [email protected] 0194-2310875/ 2310135; [email protected]
| ||
Jharkhand
| Shri Ramchandra Prasad Barnwal, Joint Commissioner (Appeals) | Shri Pradhuman Badariprasad Meena, Joint Commissioner,
| O/o the Joint Commissioner (Appeals), Ranchi Division, Ranchi Court Campus, Kutchery, Ranchi 834001
| 0651-2206773; 9431391539; 0326-2300539, ranchiappeal@ jharkhandcomtax.gov.in; [email protected]
| ||
Karnataka
| Dr. M.P. Ravi Prasad, Joint Commissioner of Commercial Taxes (Vigilance
| Shri Harish Dharnia, Joint Commissioner
| 6th Floor, Vanijya Therige Karyalaya, Kalidasa Road, Gandhinagar, Bengaluru-560009
| 9448459539; [email protected] and [email protected] 9819377516; [email protected]
| ||
Kerala
| Shri. N Thulaseedharan Pillai, Joint Commissioner (General)
| Sh.Senthil Nathan S, Joint Commissioner
| Office of the Joint Commissioner (General), State Goods and Services Tax Department, Kerala Thiruvananthapuram | 0471- 2785236; 0471- 2785244 [email protected]
| ||
Maharashtra
| Shri B.V.Borhade, Joint Commissioner
| Shri Pankaj Kumar, Joint Commissioner
| Office of the Advance Ruling Authority (GST)8th floor, New Building, GST Bhavan, Mazgoan Mumbai-10
| 022-23760746, [email protected]
| ||
Mizoram
| Shri H.K. Lalhawngliana, Joint Commissioner
|
| Commissioner of State Tax, New Secretariat Complex, Aizal, Mizoram - 796001
| 0389-2336273 / 9436155443; [email protected]
| ||
Odisha
| Shri Ananda Satapathy, Additional Commissioner
| Shri Nilanjan Pan, Joint Commissioner
| O/o the Chief Commissioner, GST & Central Excise, Central Revenue Building, GST Bhawan, Rajaswa Vishar, Near Vani Vihar, Bhubaneswar, Odisha -751007
| 943711721 ; 9830288794, [email protected], & [email protected]
| ||
Rajasthan
| Shri Sudhir Sharma, Joint Commissioner
| Shri Nitin Wapa, Joint Commissioner
| Shri Sudhir Sharma, Joint Commissioner, Room No.313, II Floor, Kar Bhawan, Ambedkar Ciorcle, Jaipur; Shri Nitin Wapa, Joint Commissioner, Room No.229, NCR Building, State Circle, C-Scheme- Jaipur. | Shri Sudhir Sharma 09414718908; 0141-2388835; [email protected] ; Shri Nitin Wapa 09805100023, [email protected]; [email protected]
| ||
Sikkim
| Shri Manoj Rai, Joint Commissioner
| Shri Prakash Chandra Nayak, Joint Commissioner
| CTD Head Office, Government of Sikkim, Deorali, Gangtok, PIN- 737101
| 03592 – 280485 [email protected] and- [email protected]
| ||
Tamil Nadu
| Thiru C.Palani Joint Commissioner (Taxation)
| Smt. Manasa Gangorti Kata, Joint Commissioner
| O/o of the Additional Chief Secretary / Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai – 600005
| 044-28514250 tnadvancerulingauthority@ ctd.tn.gov.in
| ||
Telangana
| Smt. J. Laxminarayana, Additional Commissioner
| Shri V. Srinivas, Joint Commissioner
| O/o Commissioner of Commercial Taxes, M.J Road, Nampally, Hyderabad-500001
| 9949992679 ; 9840295283 [email protected]; [email protected]
| ||
Tripura
| Sri Dasharath Debbarma, TCS, SSG, Additional Commissioner
| Shri L. Beimopha, Joint Commissioner
| O/o the Chief Commissioner of State Tax, 3rd Floor of Khadya-O-Bhokta Bhawan, Pandit Nehru Complex, Gurkhabasti, Agartala, Tripura (West), Pin-799006
| AAR State0381-2325534, 0381-2325554 (FAX)[email protected] [email protected]
| ||
Uttar Pradesh
| Shri Sanjay Kumar Patahak, Joint Commissioner (Law) Commercial Tax, U.P. Lucknow
| Shri Dinesh Kumar, Joint Commissioner, GST & Central Excise, Lucknow Zone.
| Commissioner Commercial Tax, U.P., 4, Vibhuti Khand, Gomti Nagar, Lucknow.
| 7235001019 [email protected] 9836952854
| ||
Uttarakhand
| Shri Vipin Chandra,, Addl.Commissioner,
| Shri Amit Gupta, Joint Commissioner
| 1.State Tax Headquarter, Pulia No- 06, Ring Road, Nathanpur, Dehradun-248010. 2.Office of Commissioner, GST, E-Block, Nehru Colony, Dehradun- 248010
| 9837065275,fax-0135-2669935 8469378472. Fax-0135-2668732 1. [email protected] [email protected]
| ||
West Bengal
| Shri Parthasarathi Dey, Senior Joint Commissioner
| Sri Vishwanath, Joint Commissioner
| 14, Beliaghata Road, Kolkata- 700015
| 9433016261 ; 8080812324, [email protected] [email protected]
|
Source: www.gstcouncil.gov.in