Seeks to amend Notification No. 04/2019 – Union Territory Tax, dated the 16th May, 2019 - to modify the composition of the Appellate Authority for Advance Ruling in the Union Territory of Dadra and Nagar Haveli and Daman and Diu - 01/2024 - Union Territory GST (UTGST)

Appellate Authority composition for Advance Ruling revised to specify designated central tax and union territory GST members.

Amends the composition of the Appellate Authority for Advance Ruling for Dadra and Nagar Haveli and Daman and Diu by substituting table entries to specify two designated members - a Central Tax Chief Commissioner for the relevant zone and the Commissioner (Union Territory GST) - and renumbering the subsequent entry; the amendment is effective on publication in the Official Gazette.