15 Constitution of Authority for Advance Ruling- UTGST Bill 2017

By | April 14, 2017
(Last Updated On: April 14, 2017)

THE UNION TERRITORY GOODS AND SERVICES TAX BILL, 2017

Constitution of Authority for Advance Ruling.

15. (1) The Central Government shall, by notification, constitute an Authority to be known as the name of the Union territory, Authority for Advance Ruling:

Provided that the Central Government may, on the recommendations of the Council, notify any Authority located in any State or any other Union territory to act as the Authority for the purposes of this Act.

(2) The Authority shall consist of—

(i) one member from amongst the officers of central tax; and

(ii) one member from amongst the officers of Union territory tax, to be appointed by the Central Government.

(3) The qualifications, the method of appointment of the members and the terms and conditions of their service shall be such as may be prescribed.

Direct Taxes Ready Reckoner
Service Tax Ready Reckoner
Company Law Ready Reckoner
tax deduction at source
New Books Released on Tax , GST and law

One thought on “15 Constitution of Authority for Advance Ruling- UTGST Bill 2017

  1. Pingback: UTGST Bill 2017 Chapter Wise - Section wise - Tax Heal

Leave a Reply

Your email address will not be published. Required fields are marked *