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Core Purpose

Amendment to a 2019 notification under the Union Territory Goods and Services Tax Act, 2017 revising the designated Member of the Appellate Authority for Advance Ruling for Dadra and Nagar Haveli and Daman and Diu.

Detailed Summary

The Ministry of Finance (Department of Revenue), under Notification No. 01/2024-Union Territory Tax, G.S.R. 234(E) dated 28th March 2024, in exercise of powers under Section 16 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) and Section 99 of the Central Goods and Services Tax Act, 2017 (12 of 2017), amended the principal notification No. 04/2019-Union Territory Tax (G.S.R. 367(E), dated 16th May 2019) by substituting the entries for Sl. Nos. 3 and 4 of the Table so that, for Dadra and Nagar Haveli and Daman and Diu, the Appellate Authority for Advance Ruling comprises the Chief Commissioner of Central Tax, Vadodara Zone, and the Commissioner (Union Territory Goods and Services Tax) of that Union Territory, and re-numbered Sl. No. 5 as Sl. No. 4; the amendment takes effect from the date of publication in the Official Gazette and was signed by Sunil Kumar, Under Secretary [F. No. S-31011/3/2024-ST-I-DoR].

Full Text

2315 GI/202 4 (1) रजिस्ट्री सं. डी.एल.- 33004/99 REGD. No . D. L. -33004/99 EXTRAORDINARY PART II —Section 3 —Sub-section ( i) PUBLISHED BY AUTHORITY No. 220] NEW DELHI, THURSDAY , MARCH 28, 2024 /CHAITRA 8, 194 6 CG-DL-E-28032024-253436 (1) (2) (3) MINISTRY OF FINANCE (Department of Revenue ) NOTIFICATION New Delhi, the 28 th March, 2024 No. 01/2024 - Union T erritory Tax G.S.R. 234(E).—In exercise of the powers conferred by section 16 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) and section 99 of the Central Goods and Service s Tax Act, 2017 (12 of 2017) , the Central Government, hereby, makes the following amendmen t in the notifica tion of the Government of India in the Ministry of Finance ( Department of Revenue ) No. 04/2019 – Union T erritory Tax, published in the Gazette of India, Extra ordinary , vide number G.S.R. 367 (E), dated the 16th May, 2019, namely: - 1. In the said notification, in th e Table , - i. for Sl. No s. 3 and 4 and the entries relating thereto, the following shall be substituted , namely: - SI. No. Name of Union territory of Appellate Authority for Advance Ruling Designation of the Member (1) (2) (3) “3. Dadra and Nagar Haveli and Daman and Diu (i) Chief Commissioner of Central Tax, Vadodara Zone; (ii) Commissioner, (Union territory Goods and Services Tax), Union territory of Dadra and Nagar Haveli and Daman and Diu. ii. under column (1), SI. No.5 shall be re -numbered as SI. No. 4 . 2. This notification shall come into force on the date of its publication in the Official Gazette. [F. No. S -31011 /3/2024-ST-I-DoR ] SUNIL KUMAR , Under Sec y. Note: The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification number G.S.R. 367(E), dated the 16th May, 2019. Uploaded by Dte. of Printing at Government of India Press, Ring R oad, Mayapuri, New Delhi -110064 and Publish ed by the Controller of Publications, Delhi -110054.

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