TaxTMI 
TaxTMI 
Constitution of the Authority for Advance Ruling in respect of Union Territory of Daman & Diu
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....y the Concerning competent Authority to carry out the functions in respect of the Union Territory i.e. Daman & Diu for the purpose of the CGST Act & UTGST Act with immediate effect. The office of the authority is located at: "6th Floor, Fortune Square, Vapi-Daman road, Chala, Vapi, Gujarat". 2. Further, the Chief Commissioner, CGST & Central Excise, Vadodara zone, Vadodara was nominated by CBIC, New Delhi, as "the Appellate Authority for Advance Ruling" in respect of Union Territory viz. Daman & Diu in terms of the provision of Section 99 of the CGST Act 2017 read with Section 16 of the UTGST Act under which The Appellate Authority shall consist of- (i) The Chief Commissioner of central tax as designated by the Board; and (ii) The C....
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.... respective states Authority for Advance Ruling; ii. And vide D. O. No. 8/B/37/HRD()HRM)2017 dated 24.06.2017, Chief Commissioners were advised to nominate officers in the grade Jt. Commissioner as a Member of the Authority for Advance Ruling. Accordingly, the Chief Commissioner, CGST & Central Excise, Vadodara Zone, Vadodara was nominated by the Board as the "Appellate Authority" for Advance Ruling in Union Territories viz. Dadra & Nagar Haveli and Daman & Diu. Further, as per the D.O. Letter mentioned at Sr. No. (ii) above, Shri Satish Kumar, Joint Commissioner CGST Daman has been nominated by the Chief Commissioner, CGST & C. Ex. Vadodara as a "Member" of the Authority for Advance Ruling in respect of Union Terr....
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....y for Advance Ruling to carry out the functions in respect of the Union Territory of Daman & Diu. 3. In view of the above, it is to bring to your notice that "the Authority for Advance Ruling constituted in respect of Daman & Diu is an independent authority under Law. Hence this Authority must have an independent office with separate office staff. 4. It is humble requested that an office space for separate office for the Authority of Advance Ruling may please be allocated along with following staff in Daman. i. One Group-B officer; (Non Gazetted) ii. One Group-C (Executive) officer; iii. Two Tax Assistants (Ministerial Staff). Yours Faithfully, (Sushant Kumar) Joint Commissioner, MINISTRY OF FINANCE CENTRAL BOARD OF INDIRECT ....