Section 16 UTGST Act 2017
[ Section 16 UTGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 3/2017 – Union Territory Tax Dated 28th June, 2017 ]
Section 16 UTGST Act 2017 deals with Constitution of Appellate Authority for Advance Ruling and is covered in CHAPTER VII ADVANCE RULING
(Note UTGST Act 2017 also known as THE UNION TERRITORY GOODS AND SERVICES TAX ACT 2017 received the assent of the President of India on the 12th April 2017 . UTGST Act 2017 is an act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Union territories and for matters connected therewith or incidental thereto.)
Constitution of Appellate Authority for Advance Ruling.
16. (1) The Central Government shall, by notification, constitute an Appellate Authority to be known as the (name of the Union territory) Appellate Authority for Advance Ruling for Goods and Services Tax for hearing appeals against the advance ruling pronounced by the Advance Ruling Authority:
Provided that the Central Government may, on the recommendations of the Council, notify any Appellate Authority located in any State or any other Union territory to act as the Appellate Authority for the purposes of this Act.
(2) The Appellate Authority shall consist of—
(i) the Chief Commissioner of central tax as designated by the Board; and
(ii) the Commissioner of Union territory tax having jurisdiction over the applicant.
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