Goods and Services Tax

APPELLATE AUTHORITY FOR ADVANCE RULINGS UNDER GST

Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 16-7-2018 – Appeal to Appellate Authority Section 98(4) of Central Goods and Services Act, 2017 ( Act for short) provides that where an application for advance ruling is admitted, the Authority for Advance Ruling shall, after examining such further material as may be placed before it by the applicant or obtained by the Authority and after providing an opportunity of being heard to the applicant or his authorized representative as well as to the concerned officer or his authorized representative, pronounce its advance ruling on the question specified in the application. Section 100 of the Act provides the procedure for filing appeal against the order of the Authority for Advance Ruling before the Appellate Authority for Advance Rulings. The said section provides that the concerned officer, the jurisdictional officer or an applicant aggrieved by any advance ruling pronounced under sub-section (4) of section 98, may appea

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Authority for Advance Ruling constituted under the provisions of a State Goods and Services Tax Act or a Union Territory Goods and Services Tax Act shall be deemed to be the Appellate Authority in respect of that State or Union territory. State Appellate Authorities The list of State Appellate Authorities appointed by the respective States are furnished as below- Name of State/ Union Territory Member – State Government Member – Central Government Office Address Telephone/Fax Email id of office (1) (2) (3) (4) (5) Chandigarh Shri Ajit Balaji Joshi, IAS Excise & Taxation Commissioner Deputy Commissioner Office, Sector 17, Chandigarh 0172-2700109 dc-chd@nic.in. Andhra Pradesh Sri. J. Syamala Rao, I.A.S., Chief Commissioner of State Tax, Andhra Prades Sri. Y.S Shahrawath, I.R.S., Chief Commissioner of Central Tax – Visakhapatnam Zone O/o Chief Commissioner of Central Tax & Customs, 1st Floor, GST Bhavan, Port Area, Visakhapatnam, Andhra pradesh – 530035 0866-2821174, ap_cct@apct.g

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mp; CX Zone, Bengaluru Office of the Commissioner of Commercial Taxes, (Karnataka), Vanijya Terige Karyalaya, Kalidasa Road, Gandhinagar, Bengaluru560009 Tel.No.: 080-22262935; Fax No.: 080-22263595 email: cto.karbng@nic.in. Kerala / Lakshadweep Shri.Dr.Rajan N Khobragade IAS, Commissioner of State Tax Shri. Pullela Nageswara Rao, IRS, Chief Commissioner of Central Tax, Central Excise & Customs STATE: 9th Floor, Tax Towers, Killippalam, Karamana P.O., Thiruvananthapuram PIN695002 CENTRE: Office of the Chief Commissioner of Central Tax, Central Excise & Customs, Thiruvananthapuram Zone, Central Revenue Building, I.S.Press Road, Kochi-682 018 0471-2785202; 0471-2785203 cct.ctd@kerala.gov.in. 0484-2394100/0404 Fax: 0484-2397614 cccochin@nic.in Maharashtra Shri Rajiv jalota, Commissioner of State Tax Ms.Sungita Sharma, Chief Commissioner of CGST and Central Excise, Mumbai Zone 15th Floor, Air India Building, Nariman Point, Mumbai – 400021 Tel.No.: 022-22049150 Fax.No.: 022-22747802

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email: cct@ctd.tn.gov.in. Telangana Sri. V. Anil Kumar, Commissioner of State Tax Shri Bankey Behari Agrawal, Chief Commissioner, Central Tax and Customs O/o Commissioner of State Tax, C.T.Complex, Nampally, Hyderabad Tel.040-24652356 Fax.040-24618912 e-mail – tg_cct@tgct.gov.in. Uttar Pradesh Smt.Kamini Chauhan Ratan (IAS) Commissioner Commercial Tax Dept, UP Sri P.M. Govande, Chief Commissioner, CGST & Central Excise, Lucknow Zone 4, Vibhuti Khnad, Gomti Nagar, Lucknow – 226010 0522 – 2721147 ctcomhqlu-up@nic.in 0522 – 2233136 ccu-cexlko@nic.in. Uttarakhand Smt. Sowjanya, Commissioner of State Tax, Uttarakhand Shri S.H. Hasan, Chief Commissioner, Customs & CGST, Meerut Zone, Meeru O/o the Commissioner of Commercial of CGST, Commissionerate, E-Block, Nehru Colony, Haridwar Road, Dehradun, Uttarakhand Ph.0135-2668668(O) Fax.0135-2668732 email-acdehradun@gmail.com. Source: www.gstcouncil.gov.in The said website reported on appeal order passed by Maharashtra Appellate Authority

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