Authority for Advance Ruling established for Daman & Diu; appellate authority designated under GST appellate framework. An Authority for Advance Ruling is constituted for Daman & Diu with one nominated member each from CGST and UTGST, located at 6th Floor, Fortune Square, Vapi Daman Road, Chala, Vapi, Gujarat, to perform functions under the CGST Act and UTGST Act. The Chief Commissioner, CGST & Central Excise, Vadodara Zone, is nominated as the Appellate Authority for Advance Ruling; the Appellate Authority shall comprise the Chief Commissioner of central tax designated by the Board and the Commissioner of Union Territory tax having jurisdiction over the applicant.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Authority for Advance Ruling established for Daman & Diu; appellate authority designated under GST appellate framework.
An Authority for Advance Ruling is constituted for Daman & Diu with one nominated member each from CGST and UTGST, located at 6th Floor, Fortune Square, Vapi Daman Road, Chala, Vapi, Gujarat, to perform functions under the CGST Act and UTGST Act. The Chief Commissioner, CGST & Central Excise, Vadodara Zone, is nominated as the Appellate Authority for Advance Ruling; the Appellate Authority shall comprise the Chief Commissioner of central tax designated by the Board and the Commissioner of Union Territory tax having jurisdiction over the applicant.
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