Authority for Advance Ruling established for Union Territory to determine GST and UTGST questions and receive applications. Constitution of an Authority for Advance Ruling for the Union Territory of Daman & Diu has been effected, comprising one Central GST member and one Union Territory GST member, with office located in Vapi. An Appellate Authority has been nominated consisting of the Chief Commissioner of central tax and the Commissioner of Union Territory tax. Nominations of specific officers as members are forwarded, requests for independent office space and staff are made, and pending advance ruling applications have been transmitted to the nominated members for decision.
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Provisions expressly mentioned in the judgment/order text.
Authority for Advance Ruling established for Union Territory to determine GST and UTGST questions and receive applications.
Constitution of an Authority for Advance Ruling for the Union Territory of Daman & Diu has been effected, comprising one Central GST member and one Union Territory GST member, with office located in Vapi. An Appellate Authority has been nominated consisting of the Chief Commissioner of central tax and the Commissioner of Union Territory tax. Nominations of specific officers as members are forwarded, requests for independent office space and staff are made, and pending advance ruling applications have been transmitted to the nominated members for decision.
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