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Core Purpose

Constitutes the Delhi Authority for Advance Ruling under the Delhi Goods and Services Tax Act, 2017, superseding a previous notification.

Detailed Summary

The Lieutenant Governor of Delhi, exercising powers under Section 96(1) of the Delhi Goods and Services Tax Act, 2017, hereby constitutes the Delhi Authority for Advance Ruling. This notification supersedes the earlier notification dated December 5, 2022. The Authority will consist of two members: 1) Additional Commissioner (Legal), CGST Delhi North Commissionerate, representing the Central Government; and 2) An officer not below the rank of Joint Commissioner, nominated by Commissioner (DGST), representing the State Government. This notification becomes effective from the date of its publication in the official Gazette.

Full Text

GOVERNMENT OF INDIA REGD. No. D. L.-33002/99 Delhi Gazette SG-DL-E-31012025-260640 EXTRAORDINARY PUBLISHED BY AUTHORITY No. 34] [N. C. T. D. No. 370 DELHI, THURSDAY, JANUARY 30, 2025/ MAGHA 10, 1946 PART IV GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI 797 DG/2025 FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 30th January, 2025 F. No. 3(24)/Fin (Exp-I)/2024-25/DSI/116β€”In exercise of powers conferred by Sub-section (1) of Section 96 of the Delhi Goods and Services Tax Act, 2017 and in supersession of the Notification No. F. 3 (10)/Fin (Exp-I)/2022-23/DS-I/934 dated 5th December, 2022, the Lieutenant Governor of Delhi, is pleased to constitute the Delhi Authority for Advance Ruling, as under : 1) Additional Commissioner (Legal), CGST Delhi North Commissionerate, as member of Central Government. 2) An officer not below the rank of Joint Commissioner as nominated by Commissioner (DGST), as member of State Government. This notification shall come into force from the date of its publication in the official Gazette. By Order and in the Name of Lt. Governor of the National Capital Territory of Delhi, RAVINDER KUMAR, Jt. Secy. (Finance) Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054. GORAKHA NATH YADAVA Digitally signed by GORAKHA NATH YADAVA Date: 2025.01.31 11:41:12 +0530

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