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of <h1>Central Govt Establishes Appellate Authority for Advance Ruling under UTGST and CGST Acts, 2017, via Notification No. 04/2019.</h1> The Central Government has issued Notification No. 04/2019, dated May 16, 2019, establishing the Appellate Authority for Advance Ruling under the Union Territory Goods and Services Tax (UTGST) Act, 2017, and the Central Goods and Services Tax Act, 2017. This notification supersedes a previous notification dated October 8, 2018. The Appellate Authority is constituted for various Union territories with designated members, including Chief Commissioners of Central Tax and Commissioners of Goods and Services Tax for each territory. The notification is effective from its publication date in the Official Gazette.
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